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    <title>Sale of a product to SEZ unit without excise invoice</title>
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    <description>The manufacturer should issue an excise invoice naming the SEZ unit as consignee and the dealer as buyer; the dealer may issue a commercial invoice referencing the manufacturer&#039;s excise invoice and the goods&#039; unique identity. Removals to the SEZ can be made without payment of duty under bond or Letter of Undertaking or under a rebate claim, with applicable export documentation and ARE form procedures completed to secure central excise benefits.</description>
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      <description>The manufacturer should issue an excise invoice naming the SEZ unit as consignee and the dealer as buyer; the dealer may issue a commercial invoice referencing the manufacturer&#039;s excise invoice and the goods&#039; unique identity. Removals to the SEZ can be made without payment of duty under bond or Letter of Undertaking or under a rebate claim, with applicable export documentation and ARE form procedures completed to secure central excise benefits.</description>
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      <law>Central Excise</law>
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