Admissibility of Duty Drawback in Respect of Supplies Effected by DTA Units to Special Economic Zones - reg

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.... Central Board of Excise & Customs Sub: Admissibility of Duty Drawback in Respect of Supplies Effected by DTA Units to Special Economic Zones - reg. Attention is invited to Board's Circular No.24/2003-Customs, dated 1.4.2003 and Circular No.2/2004-Customs dated 8.1.2004, regarding admissibility of duty drawback in respect of the supplies effected by Domestic Tariff Area (DTA) Units to Special E....

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....ise Duties Drawback Rules, 1995, has been amended to treat supplies made to the SEZ by the DTA units as physical exports and making them eligible for duty drawback. 2. Circular No.24/2003-Customs, dated 1.4.2003, that had been issued for providing detailed guidelines in this regard was withdrawn vide Customs Circular No.2/2004-Customs dated 8.1.2004, as the date of effect of Chapter X-A of the C....

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....nted for the supplies made from the DTA to the SEZ. The Dy./Asstt. Commissioner of Customs posted on deputation at the SEZ being the Dy../Asstt. Commissioner of Customs at the Customs Station of export shall be the authority for granting these drawback claims. Similar to regular drawback claims the triplicate copy of the assessed Bill of Export shall be treated as the drawback claim and processed ....