Duty remission on destruction of goods allows SEZ units to destroy goods without duty subject to conditions and certification. Units in a Special Economic Zone may destroy goods without payment of duty after advance intimation to the Specified Officer and obtaining any required environmental clearance; destruction must be supervised and certified by officers, may be permitted outside the SEZ with Specified Officer approval and Authorized Officer presence, and expressly excludes destruction of precious metals, diamonds, precious stones and semi-precious stones; repayment of drawback and Duty Exemption Pass Book credit is required where Domestic Tariff Area goods are destroyed due to natural calamities.