7.8.

(a) SEZ units may sell goods including by products and services in the DTA on payment of applicable duties

(b) ITA-I items to be cleared in the DTA shall undergo tariff change at four digit level. Only the value added products, which have undergone the process of manufacture would be allowed to be cleared in the DTA. Non ITA-I items that may be sold in DTA in terms of paragraph 7.8 (vii) of the Exim Policy are given in Appendix 14 B.

(Last sentence of (b) has been added vide PN. No. 59/2002-07, Dt. 15/01/2003)

(Above para has been amended vide PN No. 17/2002, Dt. 05/06/2002)

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SEZ units may sell goods including by products and services in the DTA on payment of applicable duties]