Duty free import entitlement expanded for EOUs to cover service linked activities, reconditioning, job work and flexible transfers. The Notification rescinds the prior instrument and preserves duty free imports for EOUs while expanding coverage to include service activities earning foreign exchange and reconditioning, repair and reengineering returned to foreign suppliers. It authorises explicit job work activities such as tests and refining, permits movement of partially processed goods into the domestic tariff area for job work with return, allows inter unit transfers with export or return rights, enables bonding of areas for specified operations, permits administrative approval for captive power spares by the jurisdictional Commissioner, and authorises destruction of waste without duty where necessary.
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Provisions expressly mentioned in the judgment/order text.
Duty free import entitlement expanded for EOUs to cover service linked activities, reconditioning, job work and flexible transfers.
The Notification rescinds the prior instrument and preserves duty free imports for EOUs while expanding coverage to include service activities earning foreign exchange and reconditioning, repair and reengineering returned to foreign suppliers. It authorises explicit job work activities such as tests and refining, permits movement of partially processed goods into the domestic tariff area for job work with return, allows inter unit transfers with export or return rights, enables bonding of areas for specified operations, permits administrative approval for captive power spares by the jurisdictional Commissioner, and authorises destruction of waste without duty where necessary.
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