law: Special Economic Zones Act, 2005 
  30. Domestic clearance by
  
  Units 
  Subject to the conditions specified in the
  
  rules made by the Central Government in this behalf,-
  a.     
  
    any
  
  goods removed from a Special Economic Zone to the Domestic Tariff Area shall be
  
  chargeable to duties of customs including anti-dumping, countervailing and
  
  safeguard duties under the Customs Tariff Act, 1975 (51 of 1975), where
  
  applicable, as leviable on such goods when imported; and
  b.    
  
    the
  
  rate of duty and tariff valuation, if any, applicable to goods removed from a
  
  Special Economic Zone shall be at the rate and tariff valuation in force as on
  
  the date of such removal, and where such date is not ascertainable, on the date
  
  of payment of duty.