Section 27(3) in The Special Economic Zones Rules, 2006
(3)The import of [and domestic procurement] [Inserted by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).] duty free material for setting up educational institutions, hospitals, hotels, residential and/or business complex, leisure and entertainment facilities or any other facilities in the non-processing area of the Special Economic Zone shall be as approved by the [Approval Committee and import and procurement of goods from Domestic Tariff Area] [Substituted 'Board and import' by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).] of no duty free material shall be permitted for operation and maintenance of such facilities:Provided further that any goods for the personal use of, or consumption by officials, workmen, staff, owners or any other person in relation to a Unit or Developer, shall not be eligible for exemptions, drawbacks and concessions or any other benefit in accordance with the provisions of sections 7 or 26.
