https://www.taxtmi.com/circulars?id=1762 Supplies from the Domestic Tariff Area to SEZ units or developers are treated as exports and procurement is governed by the SEZ Rules procurement provision. Movement of goods to SEZs shall be on ARE 1 (or ARE 1 plus Bill of Export when entitlements are availed) against a general Bond or Letter of Undertaking furnished by the DTA supplier. Such supplies are exempt from Central Excise duty and eligible for rebate under the Central Excise rules, applied mutatis mutandis. Where proof of admittance into the SEZ is not furnished within the prescribed period, duty is to be demanded from the DTA supplier; suppliers bear liability for loss, diversion or fraudulent proof of export. en-us Wed, 27 Dec 2006 00:00:00 +0530 Thu, 26 Feb 2009 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1762 Supplies from the Domestic Tariff Area to SEZ units or developers are treated as exports and procurement is governed by the SEZ Rules procurement provision. Movement of goods to SEZs shall be on ARE 1 (or ARE 1 plus Bill of Export when entitlements are availed) against a general Bond or Letter of Undertaking furnished by the DTA supplier. Such supplies are exempt from Central Excise duty and eligible for rebate under the Central Excise rules, applied mutatis mutandis. Where proof of admittance into the SEZ is not furnished within the prescribed period, duty is to be demanded from the DTA supplier; suppliers bear liability for loss, diversion or fraudulent proof of export. Circulars Customs Wed, 27 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1762