Valuation of goods cleared into domestic tariff area governed by customs valuation; goods supplied back as-is treated as re-imported. Valuation of goods cleared into the Domestic Tariff Area is to be determined in accordance with the Customs Act valuation provisions pursuant to Rule 48 of the SEZ Rules. Goods procured from the Domestic Tariff Area by a SEZ Unit and supplied back as-is or without substantial processing shall be treated as re-imported goods and be subject to the procedures and conditions applicable to normal re-importation.