Temporary removal of goods into the DTA allowed without duty for specified purposes, failure to return triggers duty liability. Rule 50 permits SEZ units to temporarily remove goods into the domestic tariff area without payment of duty for specified purposes subject to prescribed ... Summary
Temporary removal of goods into the DTA allowed without duty for specified purposes, failure to return triggers duty liability.
Rule 50 permits SEZ units to temporarily remove goods into the domestic tariff area without payment of duty for specified purposes subject to prescribed conditions; if the goods are not brought back within the prescribed period the unit becomes liable to pay the applicable duty.
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