Duty free imports for export oriented units enable tax free procurement of inputs and capital goods under specified notifications. Export oriented units, EHTPs and STPs qualify for duty free imports of raw materials, capital goods and office equipment with relief from IGST and cess under the relevant customs notification, and may procure indigenous excisable goods free of central excise duty under the companion central excise notification.
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Provisions expressly mentioned in the judgment/order text.
Duty free imports for export oriented units enable tax free procurement of inputs and capital goods under specified notifications.
Export oriented units, EHTPs and STPs qualify for duty free imports of raw materials, capital goods and office equipment with relief from IGST and cess under the relevant customs notification, and may procure indigenous excisable goods free of central excise duty under the companion central excise notification.
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