Goods removal from 1st & 2nd stage dealer to sez provision under excise

1) if purchased from domestic supplier and directly export the goods out of India.

- No exemption for merchant / trader exporter however manufacurer ( if he is a first hanfsupplier to exporter ) can claim exemption by treating his supplies to exporter as third party export.

2) if purchased from domestic supplier and sale to EOU / SEZ / EHTP units (most imp for me)

- No Expemption for merchant / trader exporter or EOU / SEZ / EHTP, first hand dealing is not eligible for tax exemption under EOU / SEZ / EHTP schemes. Act as a commision agent - ask manufactuer to bill directly to EOU / SEZ / EHTP - In this case both manufacturer & EOU / SEZ / EHTP can be benefited is many ways. Trader can claim his commission. 

3) if imported from overseas supplier by paying import duties and sale to EOU / SEZ / EHTP units

- No Expemption for merchant / trader exporter or EOU / SEZ / EHTP, first hand dealing is not eligible for tax exemption under EOU / SEZ / EHTP schemes.

4) if imported from overseas supplier by paying import duties and directly export the goods out of India.

- Yes can claim import duty draw back. However while importing Bill of Entry for Re-export should be file