Section 20(v) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(v)where goods admitted into zone unit from domestic tariff area, on which benefit under duty exemption pass book scheme or duty draw back has been availed, are removed as such or after subjecting it to a process not amounting to manufacture, to an export oriented undertaking or software technology park unit or electronic hardware technology park unit or electronic hardware technology park unit directly by the zone unit or through any unit in the same zone or another zone, the duty equal to benefit availed under duty exemption pass book scheme or duty drawback shall be liable to be paid.]
