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EOU eligibility governs approvals, LOP issuance, legal undertakings and B 17 bond compliance for export units. Eligibility for an EOU normally requires meeting a minimum investment threshold at commencement, subject to sectoral exceptions and BOA discretion; approvals are granted by a Unit Approval Committee chaired by the Development Commissioner and, where applicable, require BOA and industrial policy clearance. On approval the Development Commissioner issues a Letter of Permission detailing permitted manufacture and capital goods, after which the unit must execute a legal undertaking and a B-17 general bond. Conversion from a DTA unit under EPCG requires fulfilment of export obligations or payment of applicable duties and cess on capital goods.
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>EOU eligibility governs approvals, LOP issuance, legal undertakings and B 17 bond compliance for export units.</h1> Eligibility for an EOU normally requires meeting a minimum investment threshold at commencement, subject to sectoral exceptions and BOA discretion; approvals are granted by a Unit Approval Committee chaired by the Development Commissioner and, where applicable, require BOA and industrial policy clearance. On approval the Development Commissioner issues a Letter of Permission detailing permitted manufacture and capital goods, after which the unit must execute a legal undertaking and a B-17 general bond. Conversion from a DTA unit under EPCG requires fulfilment of export obligations or payment of applicable duties and cess on capital goods.
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