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Special Exconomic Zones Terms And Conditions.


 

Only units approved under SEZ scheme would be permitted to be located in SEZ.

  1. The SEZ units shall abide by local laws, rules, regulations or laws in regard to area planning, sewerage disposal, pollution control and the like. They shall also comply with industrial and labour laws as may be locally applicable.
  2. Such SEZ shall make security arrangements to fulfill all the requirements of the laws, rules and procedures applicable to such SEZ.
  3. The SEZ should have a minimum area of 1000 hectares and at least 35 % of the area is to be earmarked for developing industrial area for setting up of processing units.
  4. Minimum area of 1000 hectares will not be applicable to product specific and port/airport based SEZs.
  5. Wherever the SEZs are landlocked, an Inland Container Depot (ICD) will be an integral part of SEZs.
  6. Detailed guidelines on setting up of SEZ in the Private/Joint/State Sector is given in Appendix 14-II.N of Handbook of Procedures Volume I.

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What is New?

Date: 27-03-2026
Notification No. 05/2026-Central Excise
Corrigendum to Notification No. 06/2026-Central Excise dated 26.03.2026

Date: 27-03-2026
Corrigendum
Corrigendum to Notification No. 11/2026-Central Excise dated 26.03.2026

Date: 26-03-2026
Notification No. 11/2026-Central Excise
Seeks to prescribe rates of Road and Infrastructure Cess for petrol and diesel, when cleared for exports

Date: 26-03-2026
Notification No. 12/2026-Central Excise
Seeks to amend notification No.4/2019-Central Excise to exclude the provisions of the notification on petrol and diesel when cleared for exports.

Date: 26-03-2026
Notification No. 13/2026- Central Excise
Seeks to rescinderst while notification

Date: 26-03-2026
Notification No. 06/2026-Central Excise
Seeks to levy Special Additional Excise Duty on export of petrol and diesel.

Date: 26-03-2026
Notification No. 07/2026-Central Excise
Seeks to amend the Eighth Schedule to Finance Act, 2002 to insert Aviation Turbine Fuel in the Schedule and prescribe Special Additional Excise Duty on it

Date: 26-03-2026
Notification No. 8/2026-Central Excise
Seeks to prescribe an effective rate of Special Additional Excise Duty on Aviation Turbine Fuel when cleared for exports

Date: 26-03-2026
Notification No. 9/2026-Central Excise
Seeks to exempt Aviation Turbine Fuel from whole of Special Additional Excise Duty except when cleared for exports

Date: 26-03-2026
Notification No. 10/2026-Central Excise
Seeks to exempt applicable basic excise duty and Agriculture Infrastructure and Development Cess on petrol and diesel and basic excise duty on Aviation Turbine Fuel, when cleared for exports



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