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    <description>SEZ units and Developers may procure a broad range of goods from the Domestic Tariff Area or specified export-oriented units without payment of duty, subject to SEZ Rules and import prohibitions. DTA suppliers must clear such supplies as zero-rated under IGST/Central Excise procedures (bond, undertaking or refund route) or as duty-paid with rebate, using prescribed documentary cover. Goods admitted on export entitlement require an assessed bill of export; the authorized officer&#039;s endorsement of full admission serves as proof of export and must be sent to the DTA supplier&#039;s GST/Central Excise officer within forty-five days or tax demand may follow.</description>
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