Page 133 - ELT_1st August 2020_Vol 373_Part 3

2020 ] DLF UTILITIES LTD. v. UNION OF INDIA 315

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 an-
other Unit located in the same or any other Special Economic Zone, subject
to following conditions, namely :—
(i) the receiving Unit or Developer shall file Bill of Entry for home
consumption with the Authorized Officer, in quintuplicate, 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 tran-
shipment 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 having jurisdic-
tion over the receiving Unit or Developer for demand 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 recorded in the regular
books of accounts of the receiving Unit or Developer and the sup-
plying 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 proce-
dure, namely :
(i) the parcel shall be brought into the Zone in a sealed condition
by the authorized representative of the Domestic Tariff Area sup-
plier 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.
(iii) the duplicate copy of the invoice with the endorsement of the
Authorized Officer shall be forwarded to the supplier in the Domes-
tic Tariff Area for claiming Replenishment Licence from the Devel-
opment Commissioner of the Special Economic Zone.”
64. Further, Supplies from the Domestic Tariff Area to a Unit or Devel-
oper for their authorized operations are eligible for export benefits as admissible
under the Foreign Trade Policy.
65. Thus, the DTA supplier is not only entitled to the exports benefits
EXCISE LAW TIMES  1st August 2020  133