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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Export oriented units may perform repair, reconditioning and re engineering for export with BOA approval; DTA sale prohibited.</h1> EOU/EHTP/STP/BTP units may be set up with approval of BOA to carry out reconditioning, repair, remaking, testing, calibration, quality improvement, upgradation of technology and re engineering activities for export in foreign currency; specified provisions of the FTP and the HBP shall not apply and such units are not permitted sale in the DTA nor entitled to some other benefits.

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