Inter unit transfer of duty free capital and manufactured goods permitted between export units, subject to prior permission for capital goods. The Exim Policy permits duty-free transfer of manufactured goods between EOU/EPZ/EHTP/STP/SEZ units and allows transfer or loan of capital goods between such units with prior permission of the concerned Development Commissioner or Customs authorities; administrative reliance is authorised pending amendment of the implementing customs notification and a public notice is to be issued.
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.
Inter unit transfer of duty free capital and manufactured goods permitted between export units, subject to prior permission for capital goods.
The Exim Policy permits duty-free transfer of manufactured goods between EOU/EPZ/EHTP/STP/SEZ units and allows transfer or loan of capital goods between such units with prior permission of the concerned Development Commissioner or Customs authorities; administrative reliance is authorised pending amendment of the implementing customs notification and a public notice is to be issued.
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