Rule 50 - Temporary Removals to Domestic Tariff Area - Special Economic Zones Rules, 2006

50. Temporary Removals to Domestic Tariff Area .- (1) The Unit may temporarily remove following goods to Domestic Tariff Area without payment of duty 2 [ and Integrated Goods and Service Tax ] , namely: - (a) capital goods and parts thereof for repairs and return thereof; (b) goods for display, export promotion, exhibition and return thereof; (c) goods for 1 [***], test, repair, refining and calibration and return thereof; (d) laptop or notebook computers or video projection systems for use by authorized employees of a Unit or developer; (e) any other goods with the prior approval of the Authorized Officer. (2) A Unit may transfer goods to Domestic Tariff Area or abroad for repair or replacement or testing or calibration, quality testing and research and development purposes under intimation to the Specified Officer and on maintenance of records for movement of such goods. (3) A Unit may transfer goods for quality testing or research and development purposes, to any recognized laboratory or institution, without payment of duty, on giving an undertaking to the authorized officer for the return of such goods: Provided that if such goods have been consumed or destroyed in the process of testing or at the time of research and development, a certificate from the laboratory or institution to that effect shall be furnished to the Specified Officer by the Unit. -------------------- Notes:- 1. Omitted vide G.S.R. 585(E) - Dated 12-6-2017 , before it was read as, job work 2. Inserted vide Notification No. G.S.R. 909(E) dated 19-09-2018