Clearance of used capital goods into Domestic Tariff Area - DOC Clarifies

By Vijay Kumar

Department of Commerce has clarified that he 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).

Rule 49(3) reads as

Goods on which any export entitlements were availed at the time of procurement of goods may be supplied back to the Domestic Tariff Area on payment of duty equivalent to the export entitlements availed subject to the condition that the identity of goods being supplied back to the Domestic Tariff Area is established to the satisfaction of the Specified Officer

DOC INSTRUCTION NO 32: Dated August 17, 2009