SEZ Rules on Utilization of goods admitted into the SEZ
34. Utilization of goods. -
The goods admitted into a Special Economic Zone shall be used by the Unit or the
Developer only for carrying out the authorized operations but if the goods
admitted are utilized for purposes other than for the authorized operations or
if the Unit or Developer fails to account for the goods as provided under these
rules, duty shall be chargeable on such goods as if these goods have been
cleared for home consumption:
Provided that in case a Unit is unable to utilize the goods imported or procured
from Domestic Tariff Area, it may export the goods or sell the same to other
Unit or to an Export Oriented Unit or Electronics Technology Park Unit or
Software Technology Park Unit or Bio-technology Park Unit, without payment of
duty, or dispose off the same in the Domestic Tariff Area on payment of
applicable duties on the basis of an import licence submitted by the Domestic
Tariff Area buyer, wherever applicable.