Page 225 - ELT_2nd_15th April 2020_Vol 372_Part

2020 ] ADANI POWER LTD. v. COMMR. OF C.T. - RANGAREDDY - GST, TELANGANA 271

(13) A Special Economic Zone Unit or Developer may also procure goods
from international exhibitions held in India following the procedures under
sub-rule (12).
(14) A Unit or Developer may also procure goods or services, without
payment of duty from an Export Oriented Unit or Software Technology
Park Unit or Bio-Technology Park Unit, by following procedures under
sub-rule (12).
(15) A Unit or Developer may procure goods and services from another
Unit located in the same or any other Special Economic Zone, subject to fol-
lowing conditions, namely :-
(i) the receiving Unit or Developer shall file Bill of Entry for
home consumption with the Authorized Officer, in quintupli-
cate, giving description of the goods along with an invoice and
packing list for assessment;
(ii) on the basis of such assessed Bill of Entry, the goods shall be
allowed to be transferred to the receiving Unit or Developer
under transhipment permit;
(iii) there shall be no requirement to file any additional document
or bond(s) for the purpose of transhipment of goods and the
transhipment permission shall be stamped on the Bill of Entry
itself;
(iv) the supplying Unit shall submit the re-warehousing certificate
to the Specified Officer having jurisdiction over the supplying
unit within forty-five days, failing which the Specified Officer
of the supplying Unit shall write to the Specified Officer hav-
ing jurisdiction over the receiving Unit or Developer for de-
mand of duty from the receiving Unit or Developer;
(v) where the supplying and receiving Units or Developer are lo-
cated in the same Special Economic Zone, the provisions of
sub-rules (i) and (iv) shall not apply and the movement of
goods shall be allowed and such transactions shall be record-
ed in the regular books of accounts of the receiving Unit or
Developer and the supplying Unit and no Bill of Entry shall be
required to be filed.
(16) Procurement of cut and polished diamonds and precious and semi-
precious stones from Domestic Tariff Area-A gem and jewellery Unit may
procure cut and polished diamonds and precious and semi-precious stones
from the Domestic Tariff Area, as per the following procedure, namely :-
(i) the parcel shall be brought into the Zone in a sealed condition
by the authorized representative of the Domestic Tariff Area
supplier or Customs House Agent, who shall present the
invoice clearly marked original, duplicate and triplicate to the
Authorized Officer at the gate;
(ii) the Authorized Officer shall register the invoice at the gate of
Special Economic Zone and endorsing the registration number
on the original and duplicate copies of the invoice and the
parcel shall be allowed to be taken into the premises of the
Unit and such goods shall be separately accounted for by the
Unit;
EXCISE LAW TIMES  15th April 2020  241