Section 24(1) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(1)Subject to the grant of permission and fulfillment of such condition as may be imposed by the proper officer, the zone unit shall be allowed to remove goods manufactured or produced including imported or procured capital goods to domestic tariff area temporarily without payment of duty for the purpose of test or repairs or calibration or re-engineering or re-conditioning in the domestic tariff area:Provided that the identification marks such as make, model, seal number, specification of the goods received back after such test, repair, calibration or re-engineering or re-conditioning matches with those mentioned in the repair challan prepared and countersigned by the customs officers in the zone at the time of taking capital goods into domestic tariff area:Provided further that goods shall be brought back to the zone within a period of forty-five days from the date of taking the goods out of the zone:Provided also that the proper officer of the zone may, if he thinks proper, extend the said period of forty-five days upto further period of two months.
