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of <h1>New Notification 53/97-Cus Updates Duty-Free Imports for EOUs Including Service and Job Work Rules</h1> Notification No. 13/81-Cus, which allowed duty-free import of goods for 100% Export Oriented Units (EOUs), has been rescinded and replaced by Notification No. 53/97-Cus dated 3rd June 1997. The new notification retains the core features of the earlier one but introduces several key changes: it extends duty-free imports to service activities earning foreign exchange; permits duty-free import for reconditioning, repair, and reengineering with return to foreign suppliers; authorizes bonding of specific areas within EOUs for designated activities; allows destruction of waste and rejects without duty payment inside or outside EOUs; explicitly permits sending goods to the Domestic Tariff Area (DTA) for job work and returning them; allows partially processed goods to be sent to DTA for job work and return; permits inter-unit transfers including exports or returns of surplus goods; and simplifies approval for duty-free import of spares and consumables for captive power plants, now requiring only Commissioner approval. Wide dissemination and feedback on implementation were requested.
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