Notwithstanding the above, SEZ units/SEZ developers shall, on production of a suitable disclaimer from the DTA supplier, be eligible for obtaining the entitlement of drawback or DEPB in lieu or drawback as per the procedure prescribed in sub-para 4.43B of Handbook.
Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 ( 1 of 1944 ) (hereinafter referred to as the said Act), the duty of excise on “Cocoa beans, whole or broken, raw or roasted” and “Cocoa shells, husks, skins and other cocoa waste”, falling under Chapter 18 of the First Schedule to the Central Excise Tariff Act, 1985
