SEZ domestic tariff removals determine duty on depreciated capital goods and conditions for returns, repairs, and exemptions.

Rule 49 requires duty or Integrated Goods and Services Tax on depreciated capital goods removed by a Special Economic Zone Unit into the Domestic Tariff Area, at the rate prevailing on removal. Depreciation is calculated quarterly on a straight-line basis until presentation of the Bill of Entry for home consumption. Duty-paid goods may return where a buyer fails to take delivery, subject to timely return, identity verification, absence of input tax credit or other benefits, and auditable inventory records. Returned goods may be resold as fresh Domestic Tariff Area sales on payment of applicable duty.

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