Exemption from taxes, duties or cess.7. 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.