Capital goods, components and raw materials brought in for manufacture or development of electronics hardware and software by a unit in Electronics Hardware Technology Parks - 90/93 - Central Excise - Tariff
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Excise exemption for goods in electronics hardware parks enables duty free manufacture for export subject to approval and procedures. An excise exemption applies to capital goods, components and raw materials brought into Electronics Hardware Technology Park units for manufacture or development of electronics hardware and software under an approved export oriented scheme, covering central and additional excise duties, subject to Committee approval, direct supply and export use, export performance obligations, payment of duty on domestic clearances, compliance with specified Central Excise Rules procedures and payment of duty on unused goods after the export period.
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.
Excise exemption for goods in electronics hardware parks enables duty free manufacture for export subject to approval and procedures.
An excise exemption applies to capital goods, components and raw materials brought into Electronics Hardware Technology Park units for manufacture or development of electronics hardware and software under an approved export oriented scheme, covering central and additional excise duties, subject to Committee approval, direct supply and export use, export performance obligations, payment of duty on domestic clearances, compliance with specified Central Excise Rules procedures and payment of duty on unused goods after the export period.
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