TaxTMI 
TaxTMI 
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?
Procedure for returned goods to be taken to the factory for claiming duty exemption
07 Oct 2007 
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Duty exemption procedures allow re-export, DTA sale or repair of rejected SEZ exports under specified rules.
Rely on Foreign Trade Policy procedures and SEZ Rules: rejected SEZ/EOU exports may be re-exported, sold to DTA, or returned for repair and reconditioning for reshipment where a buyer agreement exists; compliance with notified exemption conditions (refer to the cited exemption notification annexure entry) is required to claim duty exemption. (AI Summary)
Rely on Foreign Trade Policy procedures and SEZ Rules: rejected SEZ/EOU exports may be re-exported, sold to DTA, or returned for repair and reconditioning for reshipment where a buyer agreement exists; compliance with notified exemption conditions (refer to the cited exemption notification annexure entry) is required to claim duty exemption. (AI Summary)