Capital goods clearance into Domestic Tariff Area permitted, subject to prescribed procedural compliance and approvals. Capital goods procured by a developer or co-developer for authorised operations in an SEZ may be cleared back into the Domestic Tariff Area only by following the prescribed procedure under rule 49(3); this clarification must be communicated to all units, developers and the Unit Approval Committee of each zone to ensure compliance prior to clearance.
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.
Capital goods clearance into Domestic Tariff Area permitted, subject to prescribed procedural compliance and approvals.
Capital goods procured by a developer or co-developer for authorised operations in an SEZ may be cleared back into the Domestic Tariff Area only by following the prescribed procedure under rule 49(3); this clarification must be communicated to all units, developers and the Unit Approval Committee of each zone to ensure compliance prior to clearance.
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