Commerce ministry should remove impossible conditions in SEZ rules: Expert

The Commerce Ministry should amend the Rule 34 suitably and also the Rules 46(12) and 46(13), as the procurement certificate has been replaced with the intimation prescribed under Rule 5 of Customs

We are an EOU. We want to buy some capital goods earlier imported and used by a SEZ unit. The proviso to Rule 34 of SEZ Rules, 2006, at the relevant part (ii), says that in case a unit is unable to utilise goods or services imported or procured from DTA, it may sell them to another unit or to EOU/STP/EHTP/BTP, without payment of duty; or (iii) sell to EOU/STP/EHTP/BTP -- (a) on payment of IGST as applicable under section 5 of the IGST Act, 2017; and (b) without payment of duty of customs leviable thereon under the First Schedule