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Clarification regarding amendment in Special Economic Zone Rules, 2006 in Rule 47, after sub-rule (4) dated 05.08.2016.

Circular No.ES/01/2017-18                                                             April 03, 2017

To: Members of the Council

Sub:  Clarification regarding amendment in Special Economic Zone Rules, 2006 in Rule 47, after sub-rule (4) dated 05.08.2016.                                     

Dear Member,

CBEC has issued  Circular No. 11/2017- Cus dated 31.03.2017 on the above subject.

It may be informed that CBEC has received representations from field formations requesting clarification regarding amendments made in the Special Economic Zone Rules, 2006 by way of inserting a new Rule 47 (5) brought vide Department of Commerce (DoC) Notification No. GSR 772(E) dated 05.08.2016 wherein functional operations like Refund, Demand, Adjudication, Review and Appeal are to be made by jurisdictional Customs and Central Excise authorities in accordance with the relevant provisions contained in the Customs Act, 1962 & Central Excise Act, 1994 and the Finance Act, 1994.

Further, it is also informed that doubts have been raised regarding operationalization of these functions, appropriate authority and time limitation in respect of these functional operations, especially refund claims filed prior to the date of coming into effect of the said notification, i.e. 05.08.2016. It has been further asked to clarify as to who would be the appropriate authority, the Development Commissioner or the jurisdictional Customs Authority to raise demand of duty, if need arises, in respect of un-utilized capital goods/raw materials by a unit in case it exits/ opts out of the SEZ.

In view of the above, CBEC has examined the issues and clarifications are prescribed in the Circular No. 11/ 2017- Customs dated 31.03.2017.

Members may kindly make note of the same.

Thanking you,

V.ANIL KUMAR
EXECUTIVE DIRECTOR

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