Administrative transfer of EOUs to Central Excise aligns jurisdiction while preserving current procedures; trade to seek clarifications. Administrative control of 100% EOU/EHTP/STP units is transferred from Customs to the jurisdictional Central Excise Commissionerates effective 1 June 2010; this is an administrative realignment to aid uniform administration and GST transition. Existing procedures, documentation and processing for EOUs will continue unchanged pending written clarifications and designated proper officers will be notified by Trade Notice. Ports and specified cargo complexes remain under Customs. Trade is to submit specific queries within the stipulated period for departmental written clarifications and transitional instructions.
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.
Administrative transfer of EOUs to Central Excise aligns jurisdiction while preserving current procedures; trade to seek clarifications.
Administrative control of 100% EOU/EHTP/STP units is transferred from Customs to the jurisdictional Central Excise Commissionerates effective 1 June 2010; this is an administrative realignment to aid uniform administration and GST transition. Existing procedures, documentation and processing for EOUs will continue unchanged pending written clarifications and designated proper officers will be notified by Trade Notice. Ports and specified cargo complexes remain under Customs. Trade is to submit specific queries within the stipulated period for departmental written clarifications and transitional instructions.
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