TaxTMI 
TaxTMI 
Procedure for procurements from the Domestic Tariff Area
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....m of rebate, on the cover of documents laid down under the relevant Central Excise law for the purpose of export by a manufacturer or supplier.] (2) Goods ^5[or services] procured by a Unit or Developer, on which ^6[Goods and Services Tax or] exemption has been availed but without any availment of export entitlements, shall be allowed admission into the Special Economic Zone on the basis of ^7[documents referred to in sub-rule (1) of Rule 30]. (3) The goods procured by a Unit or Developer under claim of export entitlements shall be allowed admission into the Special Economic Zone on the basis of ^8[documents referred to in sub-rule (1) of Rule 30] and a Bill of Export filed by the supplier or on his behalf by the Unit or Developer and....
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....er. (7) On arrival of the goods procured from the Domestic Tariff Area at the Special Economic Zone gate, the Authorized Officer shall examine the goods in respect of description, quantity, marks and other relevant particulars given in the ^8[documents referred to in sub-rule (1) of Rule 30], invoice, Bill of Export and packing list and also as per the examination norms laid down in respect of export goods in cases where the goods are being procured under claim of an export entitlement. (8) ^10[****] (9) ^10[****] (10) Where the goods are to be procured by a Unit or Developer from a Domestic Tariff Area supplier who is not registered with the Central Excise authorities, or is a trader or merchant exporter, the procedur....
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....l is not received by the Customs Officer in charge of warehouse within forty-five days from the date of clearance of the goods from the warehouse, the Customs Officer in charge of the warehouse shall proceed to demand applicable duty from the supplier: Provided that for procurement of goods from Nominated Agency located in Special Economic Zone, the procedure as specified by Specified Officer shall be followed and there shall be no requirement of assessment of Bill of Entry or transfer of the goods under the cover of ex-bond Shipping Bill. (13) A Special Economic Zone Unit or Developer may also procure goods from international exhibitions held in India following the procedures under sub-rule (12). (14) A Unit or Developer may....
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....v) shall not apply and the movement of goods shall be allowed and such transactions shall be recorded in the regular books of accounts of the receiving Unit or Developer and the supplying Unit and no Bill of Entry shall be required to be filed. (16) Procurement of cut and polished diamonds and precious and semi precious stones from Domestic Tariff Area.- A gem and jewellery Unit may procure cut and polished diamonds and precious and semi precious stones from the Domestic Tariff Area, as per the following procedure, namely :- (i) the parcel shall be brought into the Zone in a sealed condition by the authorized representative of the Domestic Tariff Area supplier or Customs House Agent, who shall present the invoice clearly marked ....
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.... in the case of exports, either under bond or as duty paid goods under claim of rebate on the cover of ^3[ARE-1 referred to in Notification number 42/2001-Central Excise (NT), dated the 26th June, 2001 and ARE-2 referred to in Notification number 21/2004-Central Excise (NT), dated the 6th November, 2004] in quintuplicate bearing running serial number beginning from the first day of the financial year." 5. Inserted vide Notification No. G.S.R. 909(E) dated 19-09-2018, w.e.f. 19-09-2019. 6. Substituted vide Notification No. G.S.R. 909(E) dated 19-09-2018, w.e.f. 19-09-2019 before it was read as, "Central Excise Duty" 7. Substituted vide Notification No. G.S.R. 909(E) dated 19-09-2018,&n....