Restricted import regime for IT hardware with targeted exemptions for SEZ/EOU captive use and amendable authorisations online. Units in Special Economic Zones and specified export oriented units are exempt from restricted import authorisations for specified IT hardware for captive consumption only. Spares, parts, assemblies, sub assemblies, components and other necessary inputs for the notified IT hardware are not restricted. IT items incidental to imported Capital Goods are exempt from licensing, but not where the IT items themselves are primary Capital Goods. Multiple import authorisations may be obtained and authorised quantities may be amended online provided the overall authorised value remains unchanged.
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.
Restricted import regime for IT hardware with targeted exemptions for SEZ/EOU captive use and amendable authorisations online.
Units in Special Economic Zones and specified export oriented units are exempt from restricted import authorisations for specified IT hardware for captive consumption only. Spares, parts, assemblies, sub assemblies, components and other necessary inputs for the notified IT hardware are not restricted. IT items incidental to imported Capital Goods are exempt from licensing, but not where the IT items themselves are primary Capital Goods. Multiple import authorisations may be obtained and authorised quantities may be amended online provided the overall authorised value remains unchanged.
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