Duty free import entitlement for granite EOUs: quarrying equipment permitted subject to notification conditions and prior customs intimation.

EOUs processing granite may import or procure specified capital goods and inputs duty free for quarrying under the exemption notifications and FTP, provided transfers to quarries are preceded by intimation to the jurisdictional Assistant/Deputy Commissioner of Customs and used solely for quarrying. Quarried granite must be returned to the EOU processing unit for further manufacture and export; it cannot be exported as raw stone or sold in the domestic tariff area, though transfers to other granite processing EOUs without duty are permitted.

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