Chapter 6 - EXPORT ORIENTED UNITS (EOUs), ELECTRONICS HARDWARE TECHNOLOGY PARKS (EHTPs), SOFTWARE TECHNOLOGY PARKS (STPs) AND BIO-TECHNOLOGY PARKS (BTPs)
Net Foreign Exchange requirement enforces export orientation, linking duty-free inputs and entitlements to NFE compliance. Chapter 6 governs EOUs, EHTPs, STPs and BTPs by requiring export-orientation (with limited DTA sales), permitting duty-free import/procurement of inputs and capital goods (including second-hand and leased equipment) for export production subject to ITC(HS) prohibitions, and mandating positive net foreign exchange (NFE) performance calculated in five-year blocks. It prescribes issuance and validity of LoP/LoI and LUT, entitlements such as deemed export treatment, duty reimbursements and tax exemptions, DTA sale caps and duty treatments, subcontracting and job-work rules, and procedures for exit, conversion and administrative monitoring.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Net Foreign Exchange requirement enforces export orientation, linking duty-free inputs and entitlements to NFE compliance.
Chapter 6 governs EOUs, EHTPs, STPs and BTPs by requiring export-orientation (with limited DTA sales), permitting duty-free import/procurement of inputs and capital goods (including second-hand and leased equipment) for export production subject to ITC(HS) prohibitions, and mandating positive net foreign exchange (NFE) performance calculated in five-year blocks. It prescribes issuance and validity of LoP/LoI and LUT, entitlements such as deemed export treatment, duty reimbursements and tax exemptions, DTA sale caps and duty treatments, subcontracting and job-work rules, and procedures for exit, conversion and administrative monitoring.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.