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of <h1>SEZ Units Can Sell Goods, Including Scraps and By-Products, in DTA with Customs Duties Under Section 30 of SEZ Act.</h1> A unit within a Special Economic Zone (SEZ) is permitted to sell goods and services, including rejects, wastes, scraps, remnants, broken diamonds, and by-products from manufacturing, in the Domestic Tariff Area (DTA). Such sales are subject to the payment of applicable customs duties as stipulated under Section 30 of the SEZ Act. These transactions must also comply with the conditions outlined in the SEZ Rules.
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