Supplies from the DTA to SEZ units will be regarded as 'deemed exports' and, domestic suppliers, will be eligible for the following entitlements:-

(i) Advance license for Intermediate Supply/Deemed export

(ii) Deemed Exports Drawback

(iii) Refund of Terminal Excise Duty

(iv) Benefit of DEPB in lieu of drawback on supplies made to SEZ Unit or SEZ Developer.

(v) Discharge of export performance (EP), if nay, on the supplier.

The SEZ units will be eligible for the following on supplies obtained for the domestic Tariff Area (DTA).

(i) Reimbursement of Central Sales Tax.

(ii) Exemption for Central Excise Duty.

(iii) Reimbursement of Central Excise Duty paid on bulk tea procured from licensed auction center.

(iv) Reimbursement of duty paid on fuels procured from Domestic Tariff Area at the rate notified by the Directorate General of Foreign Trade.

For further details refer to:-

(a) Chapter 7 of Export Import policy

(b) Chapter 7 of Export Import policy & Handbook of Procedures

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