Amends notification no. 22/2003-CE dated 21-3-2003 - EOUs/EHTP/STP Units – Goods Manuf. and Packaging or Job Work for Export – No Excise Duty - 031/2006 - Central Excise - Tariff
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Export duty exemptions expanded to allow temporary capital goods removal and transfers to SEZ/STP/EHTP/EOU with procedural safeguards. The notification permits temporary removal of capital goods for testing, repair, calibration, refining and return without payment of duty upon intimation and account maintenance; allows supply or transfer of goods and capital goods by user industries to SEZ, STP, EHTP units or other EOUs for export-related purposes subject to intimation, proper accounts and rewarehousing; clarifies a user-industry reference in paragraph five; restates exemptions for spares, components and promotional materials within specified FOB limits excluding such value from NFE and Domestic Sale Entitlement; and allows certified clearance of leftover textile fabric into the domestic tariff area on payment of duty against transaction value within a prescribed ceiling.
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.
Export duty exemptions expanded to allow temporary capital goods removal and transfers to SEZ/STP/EHTP/EOU with procedural safeguards.
The notification permits temporary removal of capital goods for testing, repair, calibration, refining and return without payment of duty upon intimation and account maintenance; allows supply or transfer of goods and capital goods by user industries to SEZ, STP, EHTP units or other EOUs for export-related purposes subject to intimation, proper accounts and rewarehousing; clarifies a user-industry reference in paragraph five; restates exemptions for spares, components and promotional materials within specified FOB limits excluding such value from NFE and Domestic Sale Entitlement; and allows certified clearance of leftover textile fabric into the domestic tariff area on payment of duty against transaction value within a prescribed ceiling.
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