Section 24 in The Special Economic Zones (Customs Procedures) Regulations, 2003
24. Temporary removal of goods by a zone unit into the domestic tariff area for specified purposes without payment of duty.
(1)Subject to the grant of permission and fulfillment of such condition as may be imposed by the proper officer, the zone unit shall be allowed to remove goods manufactured or produced including imported or procured capital goods to domestic tariff area temporarily without payment of duty for the purpose of test or repairs or calibration or re-engineering or re-conditioning in the domestic tariff area:Provided that the identification marks such as make, model, seal number, specification of the goods received back after such test, repair, calibration or re-engineering or re-conditioning matches with those mentioned in the repair challan prepared and countersigned by the customs officers in the zone at the time of taking capital goods into domestic tariff area:Provided further that goods shall be brought back to the zone within a period of forty-five days from the date of taking the goods out of the zone:Provided also that the proper officer of the zone may, if he thinks proper, extend the said period of forty-five days upto further period of two months.(2)In case of failure of the zone unit to bring back the goods in the zone within the period specified in sub-regulation (1), the zone unit shall pay the duty applicable on such goods in term of provision of clause (b) of section 76-F of the Act.(3)Subject to the provisions in sub-regulations (1) and (2), the zone unit shall be allowed to take goods including capital goods to another unit in the same zone or in another zone, or export oriented undertaking unit or electronic hardware technology park unit or software technology park unit, as the case may be, for the purpose of test or repairs or calibration or re-engineering or re-conditioning.(4)The zone unit, engaged in development of software or otherwise, shall be allowed by the proper officer to take lap top computers and video projection system out of the zone temporarily for use by the authorised employees of such unit subject to the following procedure, namely:-(i)the zone unit shall account for the laptop computers or video projection system in their inventory after import or local procurement;(ii)the zone unit shall issue a certificate authorising the employee by name and giving the full specification, such as serial number, model number, make etc., of the laptop computers and video projection system intended to be taken outside the bonded area temporarily and a copy of the certificate shall be endorsed to the proper officer and acknowledgement received by the unit;(iii)the zone unit shall be required to maintain a record of such certificate of authorization issued under clause (ii) for temporarily taking out or bringing in such unit the laptop computer or video projection system and the same shall be made available at the time of inspection by the customs officers having jurisdiction over the zone.(5)Subject to such condition as the proper officer may specify and subject to such procedure, as may be laid down by the proper officer of the zone from time to time, the zone unit shall be allowed to take limited quantities of goods manufactured or produced into domestic tariff area without payment of duty for the purpose of display, market promotion, export promotion, exhibition and return thereof within the period of time as specified by such proper officer of the zone:Provided that in case of failure of the zone unit to bring back the goods in the zone within the period as specified in this behalf by the proper officer, the zone unit shall pay the duty applicable on such goods under the provisions of clause (b) of section 76F of the Act.] [Substituted by Notification No. G.S.R. 306(E) dated 11.5.2004 (w.e.f. 22.7.2003)]
