Section 46(13) in The Special Economic Zones Rules, 2006
(13)The Authorized Officer may permit a Unit to transfer goods to an Export Oriented Unit or Electronic Hardware Technology Park Unit or Software Technology Park Unit or Bio-technology Park Unit or to a bonded warehouse, without payment of duty subject to following conditions, namely:-(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;(ii)a [Bill of Entry for Home Consumption] [Substituted 'warehousing Bill of Entry' by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).] shall be filed by the Export Oriented Unit or Electronic Hardware Technology Park Unit or Software Technology Park Unit or Bio-technology Park Unit or by the supplying Special Economic Zone Unit on behalf of the receiving Export Oriented Unit or Software Technology Park Unit or Bio-technology Park Unit, as the case may be, with the Authorized Officer;(iii)Export Oriented Unit or Electronic Hardware Technology Park Unit or Software Technology Park Unit or Bio-technology Park Unit shall submit [as per procedures laid down under clause (iii) of sub-rule (12) of rule 46] [Substituted 're-warehousing certificate' by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).] duly signed 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 having jurisdiction over the receiving Export Oriented Unit or Electronic Hardware Technology Park Unit or Software Technology Park Unit or Bio-technology Park Unit within a period of forty-five days from the date of clearance of the goods to the Authorized Officer;(iv)where the Export Oriented Unit or Electronic Hardware Technology Park Unit or Software Technology Park Unit or Bio-technology Park Unit fails to submit the re-warehousing certificate within the period of forty-five days of clearance of goods, the Authorized Officer shall take up the matter with 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 of the receiving Unit to initiate recovery proceeding against such Export Oriented Unit or Software Technology Park Unit or Bio-technology Park Unit, as the case may be;(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.
