Section 46(13)(i) in The Special Economic Zones Rules, 2006
(i)the Unit shall transfer the goods against Procurement Certificate issued by the [State Tax Officer or Central Tax Officer] [Substituted 'Central Excise' by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).] or Customs Officer in charge of receiving Export Oriented Unit or Electronic Hardware Technology Park Unit or Software Technology Park Unit or Bio-technology Park Unit;