EOU sector-specific compliance: approvals, value-add requirements, export controls, and restrictions on DTA sales and surplus power. Sector-specific conditions for EOUs require statutory or Board approvals for certain exports, mandate minimum value-addition for commodities like tea, spices and gems and jewellery, restrict third-party exports and job work for polyester yarn, and regulate sale of surplus power-permitting duty-free intra-EOU/SEZ transfers with GST applicability and NFE accounting while domestic sales require customs and state electricity permissions and duty as per revenue notifications.
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.
EOU sector-specific compliance: approvals, value-add requirements, export controls, and restrictions on DTA sales and surplus power.
Sector-specific conditions for EOUs require statutory or Board approvals for certain exports, mandate minimum value-addition for commodities like tea, spices and gems and jewellery, restrict third-party exports and job work for polyester yarn, and regulate sale of surplus power-permitting duty-free intra-EOU/SEZ transfers with GST applicability and NFE accounting while domestic sales require customs and state electricity permissions and duty as per revenue notifications.
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