Exemption extension for integrated tax and compensation cess on EOU imports extends the concessionary import deadline. Extension of the temporary exemption from integrated tax and compensation cess on goods imported by Export Oriented Units (EOUs) by amending Notification No. 52/2003-Customs to substitute the previously specified expiry wording with a later date, thereby continuing the concessional import treatment for EOUs for the extended period without altering eligibility or other substantive conditions.
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Provisions expressly mentioned in the judgment/order text.
Exemption extension for integrated tax and compensation cess on EOU imports extends the concessionary import deadline.
Extension of the temporary exemption from integrated tax and compensation cess on goods imported by Export Oriented Units (EOUs) by amending Notification No. 52/2003-Customs to substitute the previously specified expiry wording with a later date, thereby continuing the concessional import treatment for EOUs for the extended period without altering eligibility or other substantive conditions.
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