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          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.

          <h1>Export Oriented Unit Scheme: conditional duty and tax reliefs govern imports, DTA sales and mandatory net foreign exchange obligations.</h1> EOU/EHTP/STP/BTP units committing to export may import/procure inputs and capital goods under conditional duty and tax exemptions, subject to actual user requirements and statutory permissions. Operation requires an LoP/LoI and LUT; units must maintain positive net foreign exchange (NFE) computed over multi year blocks, with limited extensions by BoA. DTA sales, transfers, subcontracting, leasing, and exit/conversion are regulated with duty reversal or payment, customs undertakings and procedural approvals; entitlements include duty exemptions, GST refund mechanisms and other administrative relaxations.

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