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<h1>SEZ Unit Approval: Comprehensive Guidelines for Establishing, Operating, and Maintaining Special Economic Zone Enterprises</h1> The statutory provision outlines the procedure for establishing a unit in a Special Economic Zone (SEZ). It details the issuance of a Letter of Approval by the Development Commissioner, specifying manufacturing or service activities, export projections, and operational conditions. The provision covers approval processes, validity periods, renewal mechanisms, and requirements for unit establishment, including provisions for extensions, changes in entrepreneurship, and maintaining separate accounting for SEZ and Domestic Tariff Area operations.