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.