Section 31(1) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(1)The zone unit shall be allowed to dispose of obsolete or unusable capital goods, spares and other goods in the domestic tariff area on payment of customs duty as per provisions of clause (b) of section 76F of Act following the conditions mentioned in the Export and Import Policy and the provisions of ITC(HS) Classification of Export and Import Items Book as applicable in case of goods imported into India.
