Rebate under Rule 18 on clearances made to SEZs. reg

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....bsp;          New Delhi, Dated 19th March 2010   To All Chief Commissioners of Customs All Chief Commissioners of Central Excise All Chief Commissioners of Customs & Central Excise Sub: Rebate under Rule 18 on clearances made to SEZs. reg.         A few representations have been received ....

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....procedure for normal export. Clearance of duty free material for authorised operation in the SEZ is admissible under Section 26 of the SEZ Act, 2005 and procedure under Rule 18 or Rule 19 of the Central Excise Rules is followed to give effect to this provision of the SEZ Act, as envisaged under Rule 30 of the SEZ Rules, 2006. 4. Therefore, it is viewed that the settled position that rebate unde....