Section 51(6) in The Special Economic Zones Rules, 2006
(6)Subject to the provisions in sub-rule (1), the Unit may remove goods, including capital goods, to another Unit in the same or in another Special Economic Zone, or to Export Oriented Unit or to Electronic Hardware Technology Park Unit or to Software Technology Park Unit or Bio-technology Park Unit or to a Domestic Tariff Area Unit for test or repairs or calibration or re-engineering or re-conditioning and return:Provided that transfer of goods within the same Special Economic Zone shall be undertaken on maintenance of records by the supplying and receiving Units.
