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    <title>SEZ Units – DTA Sale Exempt from Excise</title>
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    <description>Goods produced or manufactured by a Special Economic Zone unit and allowed to be sold domestically were exempted from excise duty to the extent equivalent to the special additional duty of customs, except where the State Government exempted such goods from sales tax; the exemption relied on section 5A of the Central Excise Act and used the Act&#039;s definition of &quot;special economic zone.&quot;</description>
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      <description>Goods produced or manufactured by a Special Economic Zone unit and allowed to be sold domestically were exempted from excise duty to the extent equivalent to the special additional duty of customs, except where the State Government exempted such goods from sales tax; the exemption relied on section 5A of the Central Excise Act and used the Act&#039;s definition of &quot;special economic zone.&quot;</description>
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