Background Vide Notification No. 06/2015-CE (NT) dated March 01, 2015, the term ‘export goods’ has been defined as under: “(1A) "export goods" means any goods which are to be taken out of India to a place outside India.”[1] Similarly, vide Notification No. 08/2015-CE (NT) dated March 01, 2015, the existing explanation under Rule 18 of … Continue reading Clarification on rebate of duty on goods cleared from Domestic Tariff Area (DTA) to Special Economic Zone (SEZ)