Duty exemption for inbond transfers to NOIDA Export Processing Zone permits excise free supply for export only production, subject to bond procedure. Excisable goods moved from factories or warehouses in India into the NOIDA Export Processing Zone are exempt from central excise and additional excise duties when brought directly for use by authorised plot holders in production solely for export, subject to conditions: consignee authorisation, direct removal, exclusive use for export production with export of resultant goods, and compliance with the Appendix procedure requiring prior application, bonds or security, certificate issuance, serialised removal applications, marking and gate pass protocols, re warehousing checks, central accounting by Zone authorities, and duty liability for shortages or non accounted use.
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 exemption for inbond transfers to NOIDA Export Processing Zone permits excise free supply for export only production, subject to bond procedure.
Excisable goods moved from factories or warehouses in India into the NOIDA Export Processing Zone are exempt from central excise and additional excise duties when brought directly for use by authorised plot holders in production solely for export, subject to conditions: consignee authorisation, direct removal, exclusive use for export production with export of resultant goods, and compliance with the Appendix procedure requiring prior application, bonds or security, certificate issuance, serialised removal applications, marking and gate pass protocols, re warehousing checks, central accounting by Zone authorities, and duty liability for shortages or non accounted use.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
