development commissioner

Rescission of all previous notifications appointing Director, Software Technology Parks of India as Development Commissioner of IT&ITES SEZs

Section 11 of the Special Economic Zones Act, 2005 – Development Commissioner – Rescission of all previous notifications appointing Director, Software Technology Parks of India as Development Commissioner of IT&ITES SEZs NOTIFICATION (F.5/15/2010-SEZ), DATED 20-12-2010 In exercise of the powers conferred by sub-section (1) of section 11 of the Special Economic Zones Act, 2005, the [...]
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DGFT circular on insertion of Para 6.31 in HBP v 1 2009-14

Insertion of Para 6.31 in HBP v 1 2009-14. In exercise of powers conferred under Para 2.4 of the Foreign Trade Policy, 2009-14, the Director General of Foreign Trade hereby makes the following amendments in the Handbook of Procedures (Vol. 1), 2009-14:-
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Blending of tea for export by an industrial unit in SEZ area is a manufacturing activity which qualifies for exemption u/s 10A/10AA

The short question that arises for consideration is whether blending and packing of tea for export in the industrial unit in the Special Economic Zone amount to manufacture or production of an article qualifying for exemption under Section 10A of the Act, that is, during the period prior to introduction of "blending" as "manufacture" with effect from 10.2.2006.
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