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    <title>Castor oil cake — Manufactured from indigenous castor oil seeds and plant and machinery in SEZ</title>
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    <description>Customs exemption applies to castor oil cake and castor de oiled cake manufactured from indigenous seeds on indigenous plant and machinery by SEZ units and brought into the domestic tariff area under the SEZ Act and Rules, exempting them from customs duty and additional duty; the exemption does not apply where duty drawback, DEPB or other export benefits have been availed on inputs by the SEZ unit or the supplier.</description>
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      <description>Customs exemption applies to castor oil cake and castor de oiled cake manufactured from indigenous seeds on indigenous plant and machinery by SEZ units and brought into the domestic tariff area under the SEZ Act and Rules, exempting them from customs duty and additional duty; the exemption does not apply where duty drawback, DEPB or other export benefits have been availed on inputs by the SEZ unit or the supplier.</description>
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