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of <h1>Board Clarifies Duty Exemption on Ultraviolet Plastic Sheets for EOUs in Greenhouses under Notification No. 136/94-CE.</h1> The circular addresses the denial of duty exemption for Ultraviolet Plastic Sheets used by 100% Export Oriented Units (EOUs) in greenhouses. These sheets were previously considered building materials under Notification No. 136/94-CE. The Board clarifies that greenhouses, used for cultivating export products, qualify as equipment necessary for production. Therefore, Ultraviolet Plastic Sheets fall under the notification's scope. Cultivation is deemed a production activity, and eligibility for exemption should be based on the item's role in production, manufacture, or packaging as specified in Annexure-II of the notification. Pending disputes should be resolved based on this clarification.
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