Duty remission on destruction permits duty-free disposal of goods in SEZs subject to environmental clearance and supervisory certification.

SEZ units may destroy goods duty-free after advance intimation to the Specified Officer and, where required, environmental clearance; destruction outside the SEZ requires Specified Officer permission and Authorized Officer presence. Precious metals and stones are excluded. Supervising officers must certify complete destruction. Where Domestic Tariff Area goods are destroyed by natural calamity, the Unit must repay drawback and Duty Exemption Pass Book credit.

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