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of <h1>SEZ Units Can Sell Goods and Services in Domestic Tariff Area by Paying Applicable Customs Duties and Meeting Specific Conditions</h1> A Special Economic Zone (SEZ) unit may sell goods, services, rejects, wastes, or byproducts in the Domestic Tariff Area by paying customs duties. Sales are subject to import license requirements and specific conditions. Surplus power generated in SEZ can be transferred to the Domestic Tariff Area with duty payment. Valuation and assessment follow Customs Act procedures. Refunds, demands, and appeals are handled by Customs and Central Excise Authorities according to relevant tax legislation.
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