Exemption to specified goods brought into a 100% EOU - Not available to units availing exemption Notification No. 136/94-C.E. - 137/94 - Central Excise - Tariff
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Exemption exclusion for EOUs bars units receiving alternate concessions from claiming specified goods relief under the primary exemption. An amendment inserts a proviso excluding undertakings that avail alternate concessions under the referenced concession notification from the exemption for specified goods brought into a 100% Export Oriented Unit, thereby preventing simultaneous reliance on both the exemption and the other concession and requiring verification of concession status before the exemption is allowed.
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.
Exemption exclusion for EOUs bars units receiving alternate concessions from claiming specified goods relief under the primary exemption.
An amendment inserts a proviso excluding undertakings that avail alternate concessions under the referenced concession notification from the exemption for specified goods brought into a 100% Export Oriented Unit, thereby preventing simultaneous reliance on both the exemption and the other concession and requiring verification of concession status before the exemption is allowed.
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