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Rule 34 - Utilization of goods - Special Economic Zones Rules, 2006

Extract

..... 34. Utilization of goods. - The goods admitted into a Special Economic Zone shall be used by the Unit or the Developer only for carrying out the authorized operations but if the goods admitted are utilized for purposes other than for the authorized operations or if the Unit or Developer fails to account for the goods as provided under these rules, duty shall be chargeable on such goods as if these goods have been cleared for home consumption: 1[Provided that in case a Unit is unable to utilise t .....

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Rule 34 - Utilization of goods - Special Economic Zones Rules, 2006

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..... the Department of Revenue and such exemptions, as applicable; (iv) dispose of the same in the Domestic Tariff Area on payment of applicable duties or taxes on the basis of an import licence submitted by the Domestic Tariff Area buyer, wherever applicable.] ********* Notes 1. Substituted vide Notification No. G.S.R. 909(E) dated 19-09-2018 before it was read as "Provided that in case a Unit is unable to utilize the goods imported or procured from Domestic Tariff Area, it may export the goods .....

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Rule 34 - Utilization of goods - Special Economic Zones Rules, 2006

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