TaxTMI 
TaxTMI 
Guidelines for duty free import/procurement of materials for development, operation and maintenance of Special Economic Zones
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....st, 2002 Sub: Guidelines for duty free import/procurement of materials for development, operation and maintenance of Special Economic Zones. I am directed to invite your attention to notification Nos. 39/2002-Central Excise and 82/2002-Customs, both dated 13^th August, 2002 granting exemption to goods which are required for development, operation and maintenance of SEZs. Under these notifica....
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....ake an application to the concerned Development Commissioner for approval of the list of goods proposed to be imported/procured duty free. The Development Commissioner, in turn, would process the same and place the list before the aforesaid Committee for consideration. While granting the approval, the Committee shall consider, inter alia, the following:- i. The approved construction plan and dr....
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....ds meant for personal consumption or for consumption by the workers and employees of the developers should not be allowed to be imported/procured duty free. Care should be taken by the Committee to ensure that duty free import/procurement is not allowed in respect of those goods which are not connected with the development, operation and maintenance of the Zone. In case of doubt, reference may be ....
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....ule for commencement and completion of construction of the SEZ. In case of any delay in completion of the project, the developer would explain the cause of such delay to the Committee, which may condone the delay on merits. 7. The jurisdictional Commissioner of Customs/Central Excise will ensure that there is no diversion of goods imported/procured duty free from the bonded premises. He may vis....