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    <title>Co-relation of import consignment with corresponding export consignment</title>
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    <description>Units in Special Economic Zones must account for all duty free imported or procured goods by recording disposal via export, domestic sale, transfer to eligible units or placement in bonded warehouses, with the remainder held as stock; one to one consignment correlation is not required except for goods specified under the proviso to clause (d) of sub rule (4) of rule 18 and for goods held as stock, and Units may employ the First in First Out method whereby the earliest received consignment is deemed utilized first.</description>
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      <description>Units in Special Economic Zones must account for all duty free imported or procured goods by recording disposal via export, domestic sale, transfer to eligible units or placement in bonded warehouses, with the remainder held as stock; one to one consignment correlation is not required except for goods specified under the proviso to clause (d) of sub rule (4) of rule 18 and for goods held as stock, and Units may employ the First in First Out method whereby the earliest received consignment is deemed utilized first.</description>
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