Section 10 in The Special Economic Zones Rules, 2003
10. Temporary removal of goods to the domestic tariff area without payment of duty.
- The following goods may be allowed to be removed temporarily from a special economic zone to the domestic tariff area without payment of duty subject to the regulation made in this behalf, namely:-(i)capital goods and parts thereof for repairs and return thereof,(ii)goods for display, export promotion, exhibition and return thereof,(iii)goods for job-work, test, repair, refining and calibration and return thereof, and(iv)laptop or notebook computers or video projection systems for use by an authorized employee of a special economic zone unit or developer.[11. Removal of goods from a special economic zone unit to an export oriented undertaking or software technology park unit or electronic hardware technology park unit or electronic hardware technology park unit to other special economic unit in the same or other special economic zone. - (1) With the prior permission of the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, goods may be allowed to be removed from a special economic zone unit to an export oriented undertaking or software technology park unit or electronic hardware technology park unit or electronic hardware technology park unit or special economic zone unit, as the case may be:Provided that in case the goods admitted into special economic zone unit from any domestic tariff area, on which benefit under duty exempting pass book scheme or duty draw back has been availed, are removed as such or after subjecting them to a process not amounting to manufacture, to an export oriented undertaking or software technology park unit or electronic hardware technology park unit directly by the special economic zone unit or through any unit in the same special economic zone or another special economic zone, the duty equal to benefit availed under duty exemption pass book scheme or duty drawback shall be liable to be paid.(2)In case of clearance of goods by a special economic zone unit to another special economic zone unit within the same special economic zone, no prior permission of Assistant Commissioner of Customs or Deputy Commissioner of Customs shall be required, but both supplying and receiving special economic zone units shall be required to maintain records for such transaction.] [Substituted by Notification No. G.S.R. 305(E) dated 11.5.2004 (w.e.f. 22.7.2003)]
