Duty Free Entitlement Certificate rules clarified for service providers; import allowables, exclusions and nexus requirements defined; EEFC receipts excluded. Duty Free Entitlement Certificate for service providers is clarified: permitted imports include most consumables but exclude beverages under Chapter 22 and seafood; imports must have a nexus with services rendered. The scheme is unavailable to 100% EOUs and units under SEZ, STPI and EHTP and their turnovers cannot be clubbed with DTA units. Receipts in EEFC accounts are excluded. Policy Circular No.4 dated 14 May 2003 is withdrawn.
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.
Duty Free Entitlement Certificate rules clarified for service providers; import allowables, exclusions and nexus requirements defined; EEFC receipts excluded.
Duty Free Entitlement Certificate for service providers is clarified: permitted imports include most consumables but exclude beverages under Chapter 22 and seafood; imports must have a nexus with services rendered. The scheme is unavailable to 100% EOUs and units under SEZ, STPI and EHTP and their turnovers cannot be clubbed with DTA units. Receipts in EEFC accounts are excluded. Policy Circular No.4 dated 14 May 2003 is withdrawn.
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