7.9

(a) An application for reimbursement of Central Sale Tax (CST) and grant of entitlements in terms of paragraph 7.9 of the Policy may be made to the DC of the SEZ concerned. The procedure to be followed and the form of the application for reimbursement of CST is given in Appendix 14-G of the Handbook (Vol. I).

(b) The procedure for submission of application for grant of Replenishment Licence for cut and polished diamonds, precious and semi-precious stones, synthetic stones and processed pearls as contained in chapter 4 of the Handbook (Vol.I) shall be applicable. However, the application shall be made to the Development Commissioner of the SEZ concerned. Such supplies to SEZ are not treated as deemed exports for the purpose of any of the deemed export benefits.

(c) For reimbursement of Central Excise Duty paid on bulk tea procured from licensed auctioned centres in terms of para 6.12(a)(iii) the unit shall submit Documentary evidence showing that the tea was procured from licensed auctioned centres along with the claim.

(Sub-para has been added vide PN. No. 40/2002-07, Dt. 08/10/2002)