Section 46(13)(v) in The Special Economic Zones Rules, 2006
(v)where goods admitted into a Unit from Domestic Tariff Area on which entitlement under Duty Exemption Pass Book Scheme had been availed are removed as such or after subjecting it to a process not amounting to manufacture to an Export Oriented Unit or Electronic Hardware Technology Park Unit or Software Technology Park Unit or Bio-technology Park Unit directly or through a Unit in the same Special Economic Zone or another Special Economic Zone, the customs duty equal to entitlement availed under the Duty Exemption Pass Book Scheme shall be paid.