Waiver of Board approval allows duty-free import and procurement of office equipment by eligible export scheme units without itemwise permission. Amendments remove the requirement of obtaining case-by-case permission from the Board of Approval for duty-free import of office equipment, spares and consumables by units under EOU/EPZ/STP/EHTP schemes, and a parallel excise amendment permits duty-free indigenous procurement of the same items without specific Board approval; other procedures and conditions under the relevant exemption notifications remain 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.
Waiver of Board approval allows duty-free import and procurement of office equipment by eligible export scheme units without itemwise permission.
Amendments remove the requirement of obtaining case-by-case permission from the Board of Approval for duty-free import of office equipment, spares and consumables by units under EOU/EPZ/STP/EHTP schemes, and a parallel excise amendment permits duty-free indigenous procurement of the same items without specific Board approval; other procedures and conditions under the relevant exemption notifications remain unchanged.
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