Section 4 in The Special Economic Zones Rules, 2003
4. Transaction between special economic zone and domestic tariff area.
- Subject to provision of sections 76 B and 76 F of the Act,-(a)any goods brought to domestic tariff area from a special economic zone by a special economic zone unit or developer shall be treated as imported goods; and(b)any goods admitted into special economic zone from domestic tariff area shall be treated as exported goods.
