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

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....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 Customs Act, 1962. This chapter details the special provisions relating to Special Economic Zones. The proposed Section 76-A under Chapter XA of the Customs Act provides that the ....

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....this regard. 3. It has, however, come to fore that Chapter XA of the Customs Act was supposed to come into existence from a date to be notified. So far the said date has not been notified. Consequently, these proposed provisions remain ineffective for the time being. Accordingly, the amended provision of Duty Drawback Rules in this regard too cannot take effect till such time. Hence, the instru....