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of <h1>EOUs, EHTPs, STPs enjoy customs and excise exemptions on imports and local procurement under Customs Notification No. 52/2003.</h1> Export Oriented Units (EOUs), Electronic Hardware Technology Parks (EHTPs), and Software Technology Parks (STPs) are eligible for customs and central excise exemptions. They are allowed to import raw materials, capital goods, and office equipment without duty, including exemptions from Integrated Goods and Services Tax (IGST) and Compensation cess, as per Customs Notification No. 52/2003-Cus., dated 31.3.2003. Additionally, these units can procure indigenous excisable goods duty-free according to Central Excise Notification No. 22/2003-CE., dated 31.3.2003.
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