Duty-free imports for export-oriented units exempt customs duties and indirect taxes, enabling duty-free procurement of inputs and capital goods. EOUs, EHTPs and STPs are entitled to duty-free imports of raw materials, capital goods and office equipment, exempt from customs duties including IGST and compensation cess, and may procure indigenous excisable goods without central excise duty under the relevant notifications.
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Provisions expressly mentioned in the judgment/order text.
Duty-free imports for export-oriented units exempt customs duties and indirect taxes, enabling duty-free procurement of inputs and capital goods.
EOUs, EHTPs and STPs are entitled to duty-free imports of raw materials, capital goods and office equipment, exempt from customs duties including IGST and compensation cess, and may procure indigenous excisable goods without central excise duty under the relevant notifications.
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