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    <title>Procedure for Supply to SEZ</title>
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    <description>Supply of goods from the Domestic Tariff Area to a Special Economic Zone is treated as an export and qualifies for exemption from Central Excise duty; the SEZ statute deems SEZ territory outside customs territory and confers export status on such supplies. Export formalities and documentation must be followed, and where applicable bonds or undertakings or clearance on invoice are required under the procedures prescribed by SEZ and customs rules.</description>
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