Provided that for the Special Economic Zone set up by the Central Government, the goods and services required for the authorized operations may be approved by the Board:

Provided further that exemptions, drawbacks and concessions on the goods and services allowed to a Developer or Co-developer, as the case may be, shall also be available to the contractors including sub-contractors appointed by such Developer or Co-developer, and all the documents in such cases shall bear the name of the Developer or Co-developer along with the contractor or subcontractor and these shall be filed jointly in the name of the Developer or Codeveloper and the contractor or sub-contractor, as the case may be:

Provided also that the Developer or Co-developer, as the case may be, o r the S p e c i a l E c o n omi c Z o n e Un i t shall be responsible and liable for proper utilization of such goods in all cases.