Utilization of goods

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..... eloper 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: 1[Provided that in case a Unit is unable to utilise the goods or services imported or procured from Domestic Tariff Area, it may, - (i) export the goods; or (ii) sell the same to other Unit or to an Export Oriented Unit or Electr .....

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..... as per notification issued by the Department of Revenue and such exemptions, as applicable; (iv) dispose of the same in the Domestic Tariff Area on payment of applicable duties or taxes on the basis of an import licence submitted by the Domestic Tariff Area buyer, wherever applicable.] ********* Notes 1. Substituted vide Notification No. G.S.R. 909(E) dated 19-09-2018 before it was read as & .....

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