PARA 6.11.2
- Document type
- Procedure
- Reference no.
- 06
- Dated
Maintenance of accounts
6.11.2
The unit shall be able to account for the entire quantity of each category of homogenous goods imported/procured duty free, by way of exports, sales/supplies in DTA or transfer to other SEZ/EOU/EHTP/STP/BTP units and balance in stock. However, at no point of time the units shall be required to co-relate every import consignment with its exports, transfer to other SEZ/ EOU/ EHTP/STP/BTP units, sales in the DTA and balance in stock. Any matter for clarification as to whether goods are homogenous or not shall be decided by Unit Approval Committee.
The unit shall be able to account for the entire quantity of each category of homogenous goods imported/procured duty free, by way of exports, sales/supplies in DTA or transfer to other SEZ/EOU/EHTP/STP/BTP units and balance in stock. However, at no point of time the units shall be required to co-relate every import consignment with its exports, transfer to other SEZ/ EOU/ EHTP/STP/BTP units, sales in the DTA and balance in stock. Any matter for clarification as to whether goods are homogenous or not shall be decided by Unit Approval Committee.