https://www.taxtmi.com/manuals?id=7395 SEZ units may destroy goods duty-free after advance intimation to the Specified Officer and, where required, environmental clearance; destruction outside the SEZ requires Specified Officer permission and Authorized Officer presence. Precious metals and stones are excluded. Supervising officers must certify complete destruction. Where Domestic Tariff Area goods are destroyed by natural calamity, the Unit must repay drawback and Duty Exemption Pass Book credit. en-us Thu, 20 Feb 2025 13:08:35 +0530 Thu, 20 Feb 2025 13:08:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7395 SEZ units may destroy goods duty-free after advance intimation to the Specified Officer and, where required, environmental clearance; destruction outside the SEZ requires Specified Officer permission and Authorized Officer presence. Precious metals and stones are excluded. Supervising officers must certify complete destruction. Where Domestic Tariff Area goods are destroyed by natural calamity, the Unit must repay drawback and Duty Exemption Pass Book credit. Manuals Customs Thu, 20 Feb 2025 13:08:35 +0530 https://www.taxtmi.com/manuals?id=7395