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Rule 39 - Destruction of goods - Special Economic Zones Rules, 2006

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..... Where it is not possible to destroy goods within the Special Economic Zone, destruction of goods under sub-rule (1) shall be carried out, outside the Special Economic Zone with the permission of Specified Officer and in the presence of the Authorized Officer: Provided that destruction of precious and semi-precious stones and precious metals shall not be allowed. (3) The Unit shall be required to pay back the drawback and Duty Exemption Pass Book credit availed in of case destruction of goods pro .....

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Rule 39 - Destruction of goods - Special Economic Zones Rules, 2006

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..... it was read as, "(4) Where any goods procured from Domestic Tariff Area under claim of drawback or Duty Entitlement Passbook Scheme credit 2[or any other export incentive] or under any export promotion scheme are destroyed due to natural calamities, the zone unit shall be required to pay drawback or Duty Entitlement Passbook Scheme credit 2[or any other export incentive] claimed on such goods: Provided that in case where the Unit has procured the goods from Domestic Tariff Area against paym .....

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Rule 39 - Destruction of goods - Special Economic Zones Rules, 2006

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