Duty free imports under the EOU scheme permit broad capital and input procurement; captive renewable power plants excluded from benefits. EOU units may import duty free and procure indigenous excisable goods without central excise duty for production, job work and related operations, including capital goods and specified equipment, except prohibited goods. Eligible activities include manufacturing for export, software and data services, electronics hardware development, horticulture/agriculture/animal husbandry processing, aquaculture for export, granite processing and gems and jewellery manufacture. Export promotion material may be procured duty free within a ceiling linked to prior year exports. Wind and solar captive power plants are excluded from tax/duty benefits per amended notifications.
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.
Duty free imports under the EOU scheme permit broad capital and input procurement; captive renewable power plants excluded from benefits.
EOU units may import duty free and procure indigenous excisable goods without central excise duty for production, job work and related operations, including capital goods and specified equipment, except prohibited goods. Eligible activities include manufacturing for export, software and data services, electronics hardware development, horticulture/agriculture/animal husbandry processing, aquaculture for export, granite processing and gems and jewellery manufacture. Export promotion material may be procured duty free within a ceiling linked to prior year exports. Wind and solar captive power plants are excluded from tax/duty benefits per amended notifications.
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