Clearance of used capital goods into Domestic Tariff Area Regarding
Instruction No. 32
The undersigned is directed to say that references have been received in this Department as to whether capital goods procured from Domestic Tariff Area (DTA) for development of non-processing area can be cleared back into DTA and if so under what conditions.
2. The matter has been examined in this department and it is clarified that the capital goods which have been procured by the developer or co-developer for undertaking authorise operations in SEZ can be cleared back into DTA following the procedure as per the provisions of rule 49(3).
3. This may be brought to the notice of all units, developers and the Unit Approval Committee of your zone.