Supplies to SEZ eligible for DFRC/DEPB/drawback benefit:
DGFT has clarified that since all supplies to SEZs is treated as physical exports with effect from 1st September 2004, such supplies will be entitled to the benefit of Drawback / DEPB / DFRC / Advance Licence under the Foreign Trade Policy. - POLICY CIRCULAR NO , Dated : Jan 18, 2005 , NOTIFICATION NO , Dated: January 18, 2005 and PUBLIC NOTICE NO 47/ 004-09, Dated January 18, 2005