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    <title>Re-import of goods from SEZ to DTA not classified as &#039;import&#039;, affecting customs duty exemptions under SEZ Act, 2005.</title>
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    <description>Exemption from payment of customs duty, IGST and compensation cess - Re-import of goods/equipment from a SEZ/FTWZ to DTA - It is also important to note that activity of bringing goods from a Unit or Developer in SEZ to DTA is not covered under the definition of the term, &#039;import&#039; under the SEZ Act, 2005, therefore such transfer from SEZ to DTA cannot be termed as &#039;re-import&#039;. - AAR</description>
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