https://www.taxtmi.com/acts?id=756 Domestic Tariff Area buyers must file a Bill of Entry for home consumption with complete product details, invoice and packing list; a Unit may file on the buyer's authorization. Valuation follows the Customs Act. Goods procured from the Domestic Tariff Area and later supplied back as is or without substantial processing are treated as re-imported and subject to normal re-import procedures, except where such goods attract no import duty and received no export benefits, in which case supply may occur on invoice alone without a Bill of Entry. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Jun 2025 17:19:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=756 Domestic Tariff Area buyers must file a Bill of Entry for home consumption with complete product details, invoice and packing list; a Unit may file on the buyer's authorization. Valuation follows the Customs Act. Goods procured from the Domestic Tariff Area and later supplied back as is or without substantial processing are treated as re-imported and subject to normal re-import procedures, except where such goods attract no import duty and received no export benefits, in which case supply may occur on invoice alone without a Bill of Entry. Act-Rules SEZ Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=756