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    <title>Concessions to SEZs</title>
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    <description>Supplies to SEZ units for authorized operations are exempt from Central Excise Duty and Service Tax, while DTA suppliers who paid excise on such supplies may claim a rebate from the jurisdictional excise authorities. The SEZ Act envisages a Single Window Clearance mechanism and state-level enabling legislation. SEZ Rules 2006 Rule 53 requires units to achieve positive Net Foreign Exchange earnings cumulatively over five years, with certain limited categories of domestic sales allowed to be counted toward NFE.</description>
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      <description>Supplies to SEZ units for authorized operations are exempt from Central Excise Duty and Service Tax, while DTA suppliers who paid excise on such supplies may claim a rebate from the jurisdictional excise authorities. The SEZ Act envisages a Single Window Clearance mechanism and state-level enabling legislation. SEZ Rules 2006 Rule 53 requires units to achieve positive Net Foreign Exchange earnings cumulatively over five years, with certain limited categories of domestic sales allowed to be counted toward NFE.</description>
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