Duty free imports for export oriented units permitted subject to activity eligibility and limits on promotional material. Under the EOU scheme, export oriented, STP and EHTP units may import and procure without payment of duty all goods other than prohibited items-including capital goods, raw materials, components, consumables and specified equipment-and may procure indigenous excisable goods duty free under a letter of permission. Duty free import of export promotion material is allowed within prescribed limits and is treated as excluded from NFE and DTA entitlement calculations while being counted for aggregate import totals used in NFE computation.
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Provisions expressly mentioned in the judgment/order text.
Duty free imports for export oriented units permitted subject to activity eligibility and limits on promotional material.
Under the EOU scheme, export oriented, STP and EHTP units may import and procure without payment of duty all goods other than prohibited items-including capital goods, raw materials, components, consumables and specified equipment-and may procure indigenous excisable goods duty free under a letter of permission. Duty free import of export promotion material is allowed within prescribed limits and is treated as excluded from NFE and DTA entitlement calculations while being counted for aggregate import totals used in NFE computation.
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