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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>SIMS registration: no duplicate registration required for SEZ-to-DTA supplies without processing; processing altering HS code requires registration.</h1> If an import is registered under SIMS at the point of entry into SEZ/FTWZ, no additional SIMS registration is required when those goods are supplied to a DTA unit without processing; however, if manufacturing or processing in the SEZ/FTWZ changes the commodity classification at the eight digit HS Code level, the importer in the DTA must obtain SIMS registration for the transformed goods.

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