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          DTA sale obligations require payment of applicable customs duties and adherence to SEZ Rules for units selling manufacturing by-products. Units in Special Economic Zones must remit applicable customs duties for sales into the Domestic Tariff Area, including rejects, wastes, scraps, remnants, broken diamonds and manufacturing by products, under Section 30 of the SEZ Act and subject to compliance with the SEZ Rules' procedural and documentary requirements.

          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

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          <h1>DTA sale obligations require payment of applicable customs duties and adherence to SEZ Rules for units selling manufacturing by-products.</h1> Units in Special Economic Zones must remit applicable customs duties for sales into the Domestic Tariff Area, including rejects, wastes, scraps, remnants, broken diamonds and manufacturing by products, under Section 30 of the SEZ Act and subject to compliance with the SEZ Rules' procedural and documentary requirements.

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