Duty free entitlement permits hotels duty free import of specified equipment and consumables, excluding agricultural and dairy products. The circular corrects paragraph headings to read Duty Free Entitlement Credit Certificate to Service Provider and Export Promotion Capital Goods (EPCG) Scheme, and revises paragraph 2.2 to state that hotels are entitled to duty free import of spares, office equipment, furniture, professional equipment and consumables, excluding agricultural and dairy products, linked to their average foreign exchange earnings during the preceding three years.
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Provisions expressly mentioned in the judgment/order text.
Duty free entitlement permits hotels duty free import of specified equipment and consumables, excluding agricultural and dairy products.
The circular corrects paragraph headings to read Duty Free Entitlement Credit Certificate to Service Provider and Export Promotion Capital Goods (EPCG) Scheme, and revises paragraph 2.2 to state that hotels are entitled to duty free import of spares, office equipment, furniture, professional equipment and consumables, excluding agricultural and dairy products, linked to their average foreign exchange earnings during the preceding three years.
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