Tribunal held that period of ten consecutive AYs shall be reckoned from AY relevant to previous year in which unit begins to manufacture or produce or process such articles or things or service in such free trade zone or export processing zone. Entitled to exemption for period of ten consecutive AY. and S. 10A(1)  is continuously applicable to unit even after being converted into special economic zone unit keeping in view the second Proviso to S. 10A (1). (AY. 2011-12)