Section 30(15)(v) in The Special Economic Zones Rules, 2006
(v)where the supplying and receiving Units or Developer are located in the same Special Economic Zone, the provisions of sub-rules (i) to (iv) shall not apply and the movement of goods shall be allowed and such transactions shall be recorded in the regular books of accounts of the receiving Unit or Developer and the supplying Unit and no Bill of Entry shall be required to be filed.