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of <h1>SEZ Units Can Temporarily Move Goods to Domestic Area Duty-Free for Display or Repair Under Rule 50.</h1> Under Rule 50 of the SEZ Rules, units within Special Economic Zones (SEZ) may temporarily remove goods into the Domestic Tariff Area (DTA) without paying duty for purposes such as display, export promotion, exhibition, job work, testing, repair, refining, or calibration, subject to specific conditions. If the goods are not returned to the SEZ within the designated timeframe, the unit must pay the applicable duty on those goods.
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