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    <title>Clarification regarding supplies made to SEZ units after 1st September,2004 – regarding</title>
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    <description>Supplies to Special Economic Zone units are treated as physical exports from 1 September 2004 and therefore qualify for Duty Free Replenishment Certificate (DFRC) benefits under the Foreign Trade Policy, permitting suppliers to claim DFRCs where supplies meet the physical export classification.</description>
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