IT / ITES SEZ have got relaxation while vide Instruction No. 105 dtd. 5.02.2021 for not having physical inspection of goods when It/ITES equipments are disposed off in DTA after use provided identification and corresponding bill of entries are available. Further, when IT/ITES SEZ Units procured good from DTA and supplied back to DTA, there is no need of filing bill of entry.
