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51. Procedure for temporary removals in Domestic Tariff Area — (1) Removal of goods for the activities covered under sub-rules (1) to (3) of rule 50 shall be undertaken by the Unit on the cover of serially numbered pre-authenticated challans, authenticated by the Managing Director or owner or working partner or the Company Secretary or by any person duly authorized in this behalf by the company or owner or working partner. (2) Before making use of pre-authenticated serial numbered challans, the serial numbers of the same shall be intimated to Authorized Officer.
(3) Identification marks, namely, make and model and serial number and specification of the goods received back after such test or repair or calibration or re-engineering or re-conditioning should match with those mentioned in the pre-authenticated challan issued by the authorized representative of the Unit and signed by the Authorized Officer at the time of taking out such goods into Domestic Tariff Area.
(4) The goods shall be brought back to the Special Economic Zone within one hundred and twenty days from the date of taking the goods
out of the Special Economic Zone or within such extended period as may be permitted by the Specified Officer.
(5) If a Unit fails to bring back the goods into Special Economic Zone within the period specified in sub-rule (4), the duty applicable on such goods shall be paid by the Unit.
(6) Subject to the provisions in sub-rule (1), the Unit may remove goods, including capital goods, to another Unit in the same or in another Special Economic Zone, or to Export Oriented Unit or to Electronic Hardware Technology Park Unit or to Software Technology Park Unit or Biotechnology Park Unit or to a Domestic Tariff Area Unit for test or repairs or calibration or re-engineering or re-conditioning and return:
Provided that transfer of goods within the same Special Economic Zone shall be undertaken on maintenance of records by the supplying
and receiving units.
(7) A Unit may take out laptop computers and video projection system(s) out of the Special Economic Zone temporarily for use by the authorized employees of such unit subject to following procedure, namely:—
(a) Unit shall account for the laptop computers or video projection system(s);
(b) Unit shall issue a certificate authorizing the employee by name and giving the full specification, namely, serial number and model number and make of the laptop computer and video projection system intended to be taken outside the processing area temporarily and a copy of the certificate shall be endorsed to Specified Officer and acknowledgement received by the Unit;
(c) Unit shall maintain a record of such certificate of authorization issued under clause (b) for temporary removal of laptop computer or video projection system.
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The Reserve Bank of India will shortly issue Rs. 2000 denomination banknotes in the Mahatma Gandhi (New) Series, with
The Reserve Bank of India will shortly issue Rs. 2000 denomination banknotes in the Mahatma Gandhi (New) Series, with
The Reserve Bank of India will shortly issue Rs. 2000 denomination banknotes in the Mahatma Gandhi (New) Series, with