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    <title>Sales tax on DTA sale by SEZ</title>
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    <description>Sales from an SEZ Unit into the Domestic Tariff Area require payment of customs duty and, for manufactured goods, submission of an import licence under the Foreign Trade Policy. Scrap and by products arising in manufacture may be sold in DTA with duties as specified and are generally outside import classification controls unless restricted by central notification. Surplus power transfers into the DTA are subject to duty on consumables and raw materials and require prescribed permissions and approved production norms. Valuation and assessment follow the Customs Act and its rules.</description>
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