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Import and Procurement.

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..... oods and materials for making capital goods required for authorized operations except prohibited items under the Import Trade Control (Harmonized System) Classifications of Export and Import Items. Provided that exemptions from payment of duty, taxes or cess drawbacks and concessions on all types of goods and services, required for setting up and maintenance of the factory building allowed to a unit shall also be available to the contractors 4 [ including sub-contractors ] appointed by such unit and all the documents in such cases shall bear the name of the unit along with the contractor and these shall be filed jointly in the name of the unit and the contractor: Provided further that the unit shall be responsible and liable fo .....

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..... and import and procurement of goods from Domestic Tariff Area ] of no duty free material shall be permitted for operation and maintenance of such facilities: Provided further that any goods for the personal use of, or consumption by officials, workmen, staff, owners or any other person in relation to a Unit or Developer, shall not be eligible for exemptions, drawbacks and concessions or any other benefit in accordance with the provisions of sections 7 or 26. (4) A Unit or Developer may also source capital goods, without payment of duty, taxes or cess from a domestic or foreign leasing company, under a valid lease agreement and in such cases the Unit or Developer and the domestic or foreign leasing company shall jointly file documents f .....

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..... rley Process Certificate issued by the Development Commissioner. (9) Where goods or parts thereof, imported or procured from Domestic Tariff Area are found to be defective or otherwise unfit for use or which have been damaged or become defective after such import or procurement, may be sent outside the Special Economic Zone without payment of duty for repairs or replacement, to the supplier or his authorized dealer or be destroyed: Provided that where overseas supplier or the Domestic Tariff Area supplier of goods does not insist for re-export or for supply back to the Domestic Tariff Area of goods, the same shall not be insisted upon and such goods shall be destroyed with the permission of the Specified Officer: 1 [Provided f .....

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..... out at the Special Economic Zone gate or if the same is not possible, in an area so notified by the Specified Officer for this purpose, and no examination shall be carried out in the premises of the Unit unless requested by the unit and specifically permitted in writing by the Specified Officer. ---------------------- Notes:- 1. Inserted vide G.S.R. 562(E) - Dated 3-8-2009 2. Inserted vide G.S.R. 732(E). - Dated 7-9-2010 3. Inserted vide Notification No. G.S.R. 909(E) dated 19-09-2018 4. Inserted vide Notification No. G.S.R. 909(E) dated 19-09-2018 5. Inserted vide Notification No. G.S.R. 909(E) dated 19-09-2018 6. Inserted vide Notification No. G.S.R. 909(E) dated 19-09-2018 7. Substituted .....

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