https://www.taxtmi.com/manuals?id=7398 Customs/Central Excise/Central GST officers on SEZ Approval Committees must ensure legal compliance and revenue sensitivity of decisions, verify entrepreneurs' credentials, and confirm whether unit processes amount to manufacture under Section 2 (r) of the SEZ Act. The Committee may approve imports/procurement from DTA only for operations authorised by the SEZ Act and Rules; non-SEZ activities and use of duty-free material for operation and maintenance of social infrastructure are prohibited. Movement procedures between SEZ and DTA must be followed, contiguity receives no tax benefits, and units may not operate until walls, single entry/exit and Development Commissioner offices (including Customs officers) are established. en-us Thu, 20 Feb 2025 13:12:11 +0530 Thu, 20 Feb 2025 13:12:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7398 Customs/Central Excise/Central GST officers on SEZ Approval Committees must ensure legal compliance and revenue sensitivity of decisions, verify entrepreneurs' credentials, and confirm whether unit processes amount to manufacture under Section 2 (r) of the SEZ Act. The Committee may approve imports/procurement from DTA only for operations authorised by the SEZ Act and Rules; non-SEZ activities and use of duty-free material for operation and maintenance of social infrastructure are prohibited. Movement procedures between SEZ and DTA must be followed, contiguity receives no tax benefits, and units may not operate until walls, single entry/exit and Development Commissioner offices (including Customs officers) are established. Manuals Customs Thu, 20 Feb 2025 13:12:11 +0530 https://www.taxtmi.com/manuals?id=7398