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of <h1>SEZ units can sell goods, including waste and by-products, in DTA with customs duties per Section 30 SEZ Act.</h1> A unit located in a Special Economic Zone (SEZ) is permitted to sell goods and services, including rejects, waste, scraps, remnants, broken diamonds, and by-products from the manufacturing process, in the Domestic Tariff Area (DTA). Such sales are subject to the payment of applicable customs duties as outlined in Section 30 of the SEZ Act. Additionally, these transactions must comply with the conditions specified in the SEZ Rules.
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