Amendment of Section 13

After sub-section (1) of Section 13 of the principal Act, the following explanation shall be inserted, namely:-- "Explanation.--(1) "goods imported" shall mean:-- (i) goods brought from outside India by a unit in a Zone by land, sea or Air; or (ii) goods supplied from Domestic Tariff Area to any unit in the Zone; or (iii) goods supplied by a unit in a Zone to another unit in the same Zone or any other Zone. (2) "goods imported" shall mean:-- (i) goods brought from out of India by a unit in a Zone by land, sea or Air; or (ii) goods brought by a unit in a Zone from any other unit in the same or any other Zone.