SEZ Rule 27(1) imposing export duty on supplies from DTA to SEZ is ultra vires

TUF Metallurgical Private Limited Vs Union of India and others (Andhra Pradesh High Court) Andhra Pradesh High Court held that 5th Proviso to Rule 27(1) of the Special Economic Zone Rules, 2006 imposing export duty on supplies from Domestic Tariff Area [DTA] to Special Economic Zone [SEZ] is ultra vires. Accordingly, the proviso is struck down and petition is allowed. Facts- The petitioner, M/s. TUF Metallurgical Private Limited, is a company, which is engaged in the business of manufacturing Low Carbon Ferro Chrome (LCFC) falling under ‘HSN Code – 7202 4900’ from its unit wh...