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    <title>Admissibility of DEPB benefits in respect of supply of goods from the Units in Domestic Tariff Area (DTA) to Units in Special Economic Zone ( SEZ) during the period from 01.04.2003 to 11.5.2004- Regarding</title>
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    <description>The statutory notification issued under the Customs Act on the EXIM Policy date conferred independent entitlement to DEPB benefits for supplies from DTA units to SEZ units, and that notification prevails over prior executive circulars; accordingly DEPB benefits are admissible for such supplies during the transitional period prior to formal commencement of the SEZ chapter, and the contrary executive circular is withdrawn.</description>
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      <description>The statutory notification issued under the Customs Act on the EXIM Policy date conferred independent entitlement to DEPB benefits for supplies from DTA units to SEZ units, and that notification prevails over prior executive circulars; accordingly DEPB benefits are admissible for such supplies during the transitional period prior to formal commencement of the SEZ chapter, and the contrary executive circular is withdrawn.</description>
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