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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>Duty free import for STP/EHTP units enables DTA procurement and export linked operations under specific scheme conditions.</h1> STP and EHTP units are export oriented projects eligible for duty free import of specified goods and for procurement from the domestic tariff area without payment of duty under scheme conditions. The regime parallels general EOU provisions on importability, DTA sale, samples, sub contracting, inter unit transfer and debonding, with specific concessions: DTA software sales via telecom subject to valuation certification; STP central telematic facilities for export transmission; on site consultancy fees in convertible foreign exchange counting toward export obligations; and constrained uses of computer systems for training within bonded premises.

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