Section 25(6) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(6)[ The waste or scrap or remnants generated during such processes at the job-worker's premises shall either be returned to the zone unit or shall be cleared on payment of duty as if the said waste or scrap or remnants have been cleared by the zone unit or may, where the job worker is a Central Excise Registrant, be destroyed at the job worker's premises and such destruction shall be carried out under supervision of a central excise officer having jurisdiction over the job worker's unit and proof of such destruction duly certified by such Central Excise officer shall be submitted to the officer of the customs who is in charge of the zone.] [Substituted by Notification No. G.S.R. 306(E) dated 11.5.2004 (w.e.f. 22.7.2003)]
