Section 49(4) in The Special Economic Zones Rules, 2006
(4)A Unit may remove following goods from the Special Economic Zone to Domestic Tariff Area without payment of duty:-(a)goods imported and admitted into the Special Economic Zone after payment of applicable duty and such goods are cleared into Domestic Tariff Area, without any processing, subject to the condition that the identity of goods is established to the satisfaction of the Specified Officer;(b)used packing materials except metal containers;(c)computer and computer peripherals, including printer, plotter, scanner, monitor, key board and storage units (whether imported or procured from Domestic Tariff Area) donated with the approval of the Specified Officer to the recognized non-commercial educational institutions or registered charitable hospitals or public libraries or public funded research and development establishments or organizations of Government of India or Government of a State or Union territory, after two years of admission of goods and use by a Unit.
