(a). Supplies from the DTA to SEZ units will be regarded as "deemed exports" and, besides being eligible for the relevant entitlements under paragraph 10.3 of this Policy, will be eligible for the following:

(i). Reimbursement of Central Sales Tax;

(ii). Exemption from payment of Central Excise Duty on all goods eligible for procurement as per paragraph 9.A.2 of the policy.

(iii). Discharge of export performance (EP), if any, on the supplier.

(iv). Reimbursement Central Excise Duty, if any, paid on bulk tea procured by EOU/EPZ units so long as levy on bulk tea in this regard is in force.

(v). Reimbursement Duty paid on fuels or any other goods procured from DTA as per the rate of drawback notified by the Directorate General of Foreign Trade from the date of such notification.

(b). SEZ units shall, on production of a suitable disclaimer from the DTA suppliers, be eligible for obtaining the entitlements specified in paragraph 10.3 (b) and (c) of the Policy. For the purpose of claiming entitlements at paragraph 10.3 (b), they shall get Brand Rates Fixed by the DGFT wherever All Industry Rates of Drawback are not available. Such supplies would, however, be eligible for entitlements specified in paragraph (a) above.

(c). Supplier of cut and polish diamonds, precious and semi-precious stones, synthetic stones and processed pearls from Domestic Tariff Area to the units situated in SEZ shall be eligible for grant of Replenishment Licenses at the rates and for the items mentioned in Appendix-30A of the Handbook (Vol. I).

The entitlements under paragraph (a) (i) to (iv) above shall be available provided the goods supplied are manufactured in India.