2013 (5) TMI 890

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....T) Shri V.B. Gaikwad and Prakash Shah, Advocates, for the Appellant. Shri B.S. Meena, Additional Commissioner (AR), for the Respondent. ORDER [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Common issue is involved. Therefore the appeals are being taken up together. 3. In these cases, the demands of duty had been confirmed by the adjudicating authority o....

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....; for the period upto 9-2-2005, the supplies made to SEZ units are to be treated as export both for extending export benefits and for levy of duty in terms of SEZ provisions contained in Chapter XA of the Customs Act. (b)     For the period from 10-2-2006, the definition of the term "export" under the Customs Act is not consistent with the definition of the term "expor....