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270 EXCISE LAW TIMES [ Vol. 372

ments for the supply are made from the Foreign Currency Account of the
Unit :
Provided that the reimbursement of duty in lieu of drawback or Duty
Entitlement Pass Book credit against supply of goods by Domestic Tariff
Area supplier to Special Economic Zone developers shall be admissible
even if payment is made in Indian Rupees. Reimbursement of duty in lieu
of drawback against supply of goods to Special Economic Zone developer
shall be made as per the procedure prescribed by the Central Government.
(9) A copy of the Bill of Export and ARE-1 with an endorsement of the
Authorised Officer that the goods have been admitted in full in the Special
Economic Zone, shall be treated as proof of export.
(10) Where the goods are to be procured by a Unit or Developer from a
Domestic Tariff Area supplier who is not registered with the Central Excise
authorities, or is a trader or merchant exporter, the procedure under sub-
rules (1) and (2) above shall apply, mutatis mutandis, except that the goods
shall be brought to the Special Economic Zone under the cover of an invoice
and the ARE-1 shall not be required.
(11) The Unit or Developer may also procure goods from Domestic Tariff
Area without availing exemptions, drawbacks and concessions on the basis
of invoice or transport documents, issued by the supplier :
Provided that such invoices or transport documents shall be endorsed
to the effect that no exemptions, drawbacks and concessions have been
availed on the said supplies.
(12) Procedure for procurement from warehouse shall be as under :-
(a) where goods are to be procured from warehouse, a Unit or
Developer shall file a Bill of Entry with the Specified Officer;
(b) the Unit or Developer shall submit Bill of Entry assessed by
the Authorized Officer to the Customs Officer in charge of the
warehouse from where the Special Economic Zone Unit or
Developer intends to procure the goods;
(c) the Customs Officer in charge of the warehouse shall allow
clearance of the goods from the warehouse for supply to the
Unit or Developer without payment of duty on the cover of
exbond Shipping Bill and on the basis of Bill of Entry duly as-
sessed by the Authorized Officer;
(d) where the re-warehousing certificate by way of endorsement
by the Authorized Officer on the copy of ex-bond Shipping
Bill is not received by the Customs Officer in charge of ware-
house within forty-five days from the date of clearance of the
goods from the warehouse, the Customs Officer in charge of
the warehouse shall proceed to demand applicable duty from
the supplier :
Provided that for procurement of goods from Nominated Agency lo-
cated in Special Economic Zone, the procedure as specified by Specified Of-
ficer shall be followed and there shall be no requirement of assessment of
Bill of Entry or transfer of the goods under the cover of ex-bond Shipping
Bill.
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