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of <h1>Amendments to Foreign Trade Policy: Key Changes for EOUs and Gems & Jewellery Schemes Effective September 2004.</h1> The circular outlines amendments to the Foreign Trade Policy (FTP) effective from September 1, 2004, impacting Export Oriented Units (EOU) and Gems and Jewellery Export Promotion Schemes. Key changes include revised provisions for duty-free import and procurement of spares and consumables, extension of CENVAT credit to EOUs, adjustments in DTA sales rules, and the treatment of inter-EOU supplies as 'imported goods.' It also discusses the disposal of leftover materials, depreciation rates for capital goods, enhanced duty-free import entitlements for gem and jewellery units, waiver of bank guarantees for certain units, and the introduction of Free Trade and Warehousing Zones.
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