Admissibility of duty drawback to the supplies effected by DTA Units to Special Economic Zones - reg

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....Government of India Ministry of Finance Department of Revenue Central  Board of  Excise & Customs Sub: Admissibility of duty drawback to the supplies  effected by DTA Units  to  Special  Economic  Zones - reg. Vide section 126 of the Finance Act,2002, Chapter XA was proposed   to be inserted  into the Cus....

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....itted  to  Special Economic  Zone  from the  Domestic Tariff  Area  (DTA),  shall be eligible  for  drawback  under  Section 75,   as if  such  goods  are  export goods.  Accordingly, rule 2 (c) of   the  Customs  and  Central Excise Duties  Drawback Rules, 1995, was amended....

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....p; provision  of  Duty  Drawback  Rules  in this  regard  too  cannot  take  effect till such  time.  Hence,  the  instructions contained  in  Circular No.24/2003-Customs,  dated  1.4.2003, concerning payment  of duty drawback  to the  supplies  from DTA Unit  to the  SEZ Unit....