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    <title>Temporary removal of goods/Job work on contract from SEZ to a DTA</title>
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    <description>An SEZ manufacturer procures brass rods duty-free under an LUT/bond and generates brass scrap during production. The operator seeks temporary removal of scrap to a DTA converter under job work/subcontracting, but customs disallows such removal. The operative issue is whether temporary removal or job-work provisions and applicable customs notification relief can be invoked to permit reconversion in the DTA without payment of customs duty, and what procedural or evidential steps are required to obtain customs acceptance.</description>
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      <description>An SEZ manufacturer procures brass rods duty-free under an LUT/bond and generates brass scrap during production. The operator seeks temporary removal of scrap to a DTA converter under job work/subcontracting, but customs disallows such removal. The operative issue is whether temporary removal or job-work provisions and applicable customs notification relief can be invoked to permit reconversion in the DTA without payment of customs duty, and what procedural or evidential steps are required to obtain customs acceptance.</description>
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