Goods received from SEZ Unit for repairing purpose

[SURYAKANT MITHBAVKAR]

We have received goods for repairing purpose from SEZ Unit

Pl, advice whether we have to intimate to excise Department or we have to keep update in our record only.

Thanks.

[YAGAY and SUN]

Under Rule 51(4), you would have to send back the repaired goods within six month.  No need to intimate the Central Excise department but records should be updated accordingly.

[rajkumar shukla]

Rule 51(4) of which set of rules?

[sv bhasker]

Rule 51(4) of Special Economic Zone Rules, 2006

[YAGAY and SUN]

Rule 51(4) of SEZ Rules, 2006

AI Summary

SEZ repair goods return must occur within statutory period; no excise intimation required, maintain records.
Rule 51(4) of the SEZ Rules mandates that goods received from an SEZ unit for repair be returned to the SEZ unit within six months. No formal intimation to the Central Excise department is required when returning such repaired goods, but the recipient must update and maintain internal records documenting receipt, repair, and dispatch for compliance purposes.