2016 (3) TMI 101

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.... For the Respondent : Shri Jigar Shah (Advocate) ORDER Per : Mr. P.K. Das; Revenue filed this appeal against the order of the Commissioner (Appeals), where the Adjudication Order was set Aside. 2. After hearing both sides and on perusal of the records, I find that the respondent was engaged in the manufacture of excisable goods Ready Mixed Concrete classified under Chapter 38 of the ....

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....red to the explanation to Rule 18 of the Central Excise Rule 2002. It is observed that the clearance of the goods from DTA to SEZ would not amount to export. The Learned Authorized Representative on behalf of the Revenue submits that the issue is covered in favour of the Revenue by decision of Tribunal as under:- (i) Commissioner of Central Excise, Pune-ii Vs. Quality Screens, 2008 (226) ....

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....TA to SEZ, the Board by Circular dated 28/04/2015 clarified as under:- "(3) It can thus be seen that according to the SEZ Act, supply of goods from DTA to the SEZ constitutes export. Further, as per Section 51 of the SEZ Act, the provisions of the SEZ Act shall have riding over effect over provisions of any other law in case of any inconsistency. Section 53 of the SEZ Act makes a....

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....xport , already given in Rule 18 of Central Excise Rules, 2002 has only been made more explicit by incorporation the definition of export as given in the Customs Act, 1962. Since SEZ is deemed to be outside the Customs territory of India, any licit clearances of goods to an SEZ from the DTA will continue to be export and therefore be entitled to the benefit of rebate under Rule 18 of CER, 2002 and....