Section 28 in The Special Economic Zones (Customs Procedures) Regulations, 2003
28. Destruction of goods imported including capital goods or goods manufactured or produced by the zone unit.
(1)Subject to the procedure specified in regulation 22, where any scrap, waste or remnants arises out of destruction of goods in terms of rule 12 of the Special Economic Zone Rules, 2003, the zone unit shall be permitted to take the same into domestic tariff area on payment of duty applicable to such scrap and remnants as per the provision of clause (b) of section 76F of the Act.(2)[ Where any goods procured from domestic tariff area under claim of duty drawback or duty entitlement passbook scheme credit or under any export promotion scheme are destroyed due of natural calamities, the zone unit shall be required to pay duty drawback or duty entitlement passbook scheme credit claimed on such goods:Provided that in case where the zone unit has procured the goods from domestic tariff area against payment of foreign exchange, the zone unit shall not be liable to pay back duty pay back or duty entitlement passbook scheme credit or any export incentive claimed on such goods] [Substituted by Notification No. G.S.R. 306(E) dated 11.5.2004 (w.e.f. 22.7.2003)]
