Section 20(a) in The Special Economic Zones Rules, 2003
(a)goods admitted into a special economic zone unit duty free within such special economic zone and lying unutilised as well as goods produced or manufactured in such special economic zone unit, shall be [either exported or shall be transferred to another special economic zone unit in other special economic zone or to export oriented undertaking or unit in electronic hardware technology park or software technology park with out payment of duty or] [Substituted words "either exported or" by Notification No. G.S.R. 305(E) dated 11.5.2004 (w.e.f. 22.7.2003)] duty shall be paid as if the goods have been removed for home consumption under clause (b) of section 76 F of the Act, within a period of three months from such closure:
