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 to the Customs Tariff Act, 1975 and additional duty, if any, leviable thereon under sub-sections (1), (3) and (5) of section 3 of the said Act and such sale shall also be made without payment of IGST and compensation cess leviable thereon under sub-sections (7) and (9) of section 3 of the said Act, as per notification issued by the Department of Revenue and such exemptions, as applicable. This is very confusing. Could you please clarify?