Procedure for returned goods to be taken to the factory for claiming duty exemption

[Guest]

We have a manufacturing unit under SEZ scheme as 100% EOU. We have exported our goods regularly to abroad. But our cutomer rejects our goods for some shipments (from the last 7 exports)partly. Now what procedure to be followed to get the goods to our factory claiming duty exemption?

AI Summary

Manufacturing unit seeks guidance on returning rejected goods for duty exemption under SEZ scheme; consult FTP and SEZ Rules. A manufacturing unit operating under the SEZ scheme as a 100% Export Oriented Unit (EOU) seeks guidance on procedures for returning rejected goods to the factory to claim duty exemption. The query received three responses. One suggests referring to the Foreign Trade Policy (FTP) for detailed procedures. Another advises consulting specific sections of the SEZ Rules regarding re-export or Domestic Tariff Area (DTA) sales, highlighting the possibility of returning goods for repair or reconditioning if agreed with the customer. The third response directs attention to a specific exemption notification for further guidance.