Duty-free airconditioners permitted where necessary for manufacture under EOU, EPZ, EHTP and STP schemes - clarified. Airconditioners required and necessary for the manufacture or production of goods under the EOU, EPZ, EHTP and STP schemes are to be treated as capital goods and allowed duty-free clearance; field formations must be informed and the trade suitably notified.
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.
Duty-free airconditioners permitted where necessary for manufacture under EOU, EPZ, EHTP and STP schemes - clarified.
Airconditioners required and necessary for the manufacture or production of goods under the EOU, EPZ, EHTP and STP schemes are to be treated as capital goods and allowed duty-free clearance; field formations must be informed and the trade suitably notified.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.