https://www.taxtmi.com/article/detailed?id=12408 Section 26(1)(a) of the SEZ Act grants exemption from any duty of customs on goods imported into SEZs, and that exemption should be read to include charges levied on import as duties of customs; Compensation Cess imposed on import is characterized by the taxable event of importation and thus falls within the statutory exemption, a view reinforced by government notifications and the purposive aim of promoting exports under the SEZ regime. en-us Fri, 08 Mar 2024 10:39:02 +0530 Fri, 08 Mar 2024 10:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12408 Section 26(1)(a) of the SEZ Act grants exemption from any duty of customs on goods imported into SEZs, and that exemption should be read to include charges levied on import as duties of customs; Compensation Cess imposed on import is characterized by the taxable event of importation and thus falls within the statutory exemption, a view reinforced by government notifications and the purposive aim of promoting exports under the SEZ regime. Articles Customs - Import - Export - SEZ Fri, 08 Mar 2024 10:39:02 +0530 https://www.taxtmi.com/article/detailed?id=12408