law: Special Economic Zones Act, 2005 
  7. Exemption from taxes,
  
  duties or cess 
  Any goods or services exported out of, or
  
  imported into, or procured from the Domestic Tariff Area by,-
       
  
   i.        
  
    a
  
  Unit in a Special Economic Zone; or
      
  
   ii.        
  
    a
  
  Developer, shall, subject to such terms, conditions and limitations, as may be
  
  prescribed, be exempt from the payment of taxes, duties or cess under all
  
  enactments specified in the First Schedule.