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    <title>EXCISE EXEMPTION FOR SEZ UNITS</title>
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    <description>Form I issued by an SEZ entity secures inter state sales tax relief but does not relieve the supplier from Central Excise liability; therefore excise should not be forgone on sales to SEZ units. Procedural recourse for recovery or refund of excise paid on purchases used for such supplies is provided under the mechanism in Rule 30 of the SEZ Rules.</description>
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