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Special Economic Zones ( Fourth Amendment) Rules, 2004

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..... ication in the Official Gazette. 2. In the Special Economic Zones Rules, 2003,- (A) in rule 2,- (i) in clause (c) , for the words "permitted by the Commissioner of Customs ", the words, brackets, letter and figures "approved by the Board of Approvals as defined in clause (c) of regulation 2 of the Special Economic Zones (Customs Procedures) Regulations,2003 " shall be substituted. (ii) after clause (i), the following clause shall be inserted, namely: ' (ii) " Unit Approval Committee", in respect of a special economic zone, means a committee set up for the special economic zone as notified in the Official Gazette by the Central Government in the Ministry of Comm .....

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..... "11. Removal of goods from a special economic zone unit to an export oriented undertaking or software technology park unit or electronic hardware technology park unit or to other special economic unit in the same or other special economic zone.- (1) With the prior permission of the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, goods may be allowed to be removed from a special economic zone unit to an export oriented undertaking or software technology park unit or electronic hardware technology park unit or to another special economic zone unit in the same special economic zone or in other special economic zone without payment of duty for the purpose of carrying out authorised operati .....

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..... ay back the export benefits taken by the domestic tariff area supplying unit or taken by the special economic zone unit on the basis of disclaimer from domestic tariff area unit: Provided that where such goods have been procured by the special economic zone unit against payment of foreign exchange, the special economic zone unit shall not be liable to pay back the export benefits, taken by the domestic tariff unit from which such goods have been procured or, taken by the special economic zone unit on the basis of disclaimer from such domestic tariff area unit, in case of destruction of such goods; and " ; (F) for rule 14, the following shall be substituted namely: "14.Submission of returns.- Every .....

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..... stituted ; (ii) after the proviso, the following proviso shall be inserted, namely:- " Provided further that in case the goods admitted into special economic zone unit from domestic tariff area, on which benefit under duty exemption pass book scheme or duty draw back has been availed, are removed as such or after subjecting them to a process not amounting to manufacture, to an export oriented undertaking or software technology park unit or electronic hardware technology park unit directly by the special economic zone unit or through any unit in the same special economic zone or another special economic zone, the duty equal to benefit availed under duty exemption pass book scheme or duty dra .....

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