Section 20 in The Special Economic Zones (Customs Procedures) Regulations, 2003
20. Exchange of plain Jewellery with unit in domestic tariff Area.
- The zone unit engaged in manufacture and export of gems and jewellery shall be permitted to receive plain gold or silver or platinum jewellery from domestic tariff area gems and jewellery unit in exchange of equivalent content of gold or silver or platinum contained in the said jewellery [* * *] [Omitted words "subject to condition that no wastage or manufacturing loss against such exchange of jewellery shall be permissible" by Notification No. G.S.R. 306(E) dated 11.5.2004 (w.e.f. 22.7.2003)]; and such exchange shall be allowed only after appraisement of the jewellery as well as precious metals by jewellery appraiser in the zone.[21. Removal of goods manufactured or produced from a zone unit to an export oriented undertaking or software technology park unit or electronic hardware technology park unit . - (1) The proper officer may permit a zone unit to transfer capital goods or goods produced or manufactured by the zone unit to an export oriented undertaking or software technology park unit or electronic hardware technology park unit, as the case may be, without payment of duty for the purpose of manufacture and export, or for export or for use within the unit subject to the following conditions, namely:-(i)the zone unit shall make such transfer against the procurement certificate issued by the proper officer in charge of receiving export oriented undertaking or software technology park unit or electronic hardware technology park unit, as the case may be;(ii)a warehousing bill of entry shall be filed by the export oriented unit or software technology park unit or electronic hardware park unit or by the supplying special economic zone unit on behalf of the receiving export oriented unit or software technology park unit or electronic hardware park unit, as the case may be, with the customs officers in the zone;(iii)export oriented undertaking or software technology park unit or electronic hardware technology park unit shall submit re-warehousing certificate duly signed by the proper officer, having jurisdiction over the receiving export oriented undertaking or software technology park or electronic hardware technology park unit within a period of forty five days from the date of clearance, to the Customs officers in the zone;(iv)where export oriented undertaking or software technology park unit or electronic hardware technology park unit fails to submit the re-warehousing certificate within a period of forty-five days from the day of clearance of goods, customs officers in the zone shall take up the matter with the jurisdictional proper officer of the receiving unit, to initiate recovery proceeding against such export oriented undertaking, software technology park unit or electronic hardware technology park unit, as the case may be.(v)where goods admitted into zone unit from domestic tariff area, on which benefit under duty exemption pass book scheme or duty draw back has been availed, are removed as such or after subjecting it to a process not amounting to manufacture, to an export oriented undertaking or software technology park unit or electronic hardware technology park unit or electronic hardware technology park unit directly by the zone unit or through any unit in the same zone or another zone, the duty equal to benefit availed under duty exemption pass book scheme or duty drawback shall be liable to be paid.]
