EOU import exemption expanded to cover cooling, sorting, packing, power and refrigeration equipment and spare parts. Amendment to the customs notification extends import exemptions for exports oriented units by adding four new item categories and a spare parts entry to Annexure I: cooling equipment for cold rooms, storage rooms and pre cooling chambers and accessories; sorting, grading and packing equipment and temperature or humidity control equipment; power generating sets; refrigeration and airconditioning equipment for fitment on transport vehicles; and spare parts for maintenance of items so listed.
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Provisions expressly mentioned in the judgment/order text.
EOU import exemption expanded to cover cooling, sorting, packing, power and refrigeration equipment and spare parts.
Amendment to the customs notification extends import exemptions for exports oriented units by adding four new item categories and a spare parts entry to Annexure I: cooling equipment for cold rooms, storage rooms and pre cooling chambers and accessories; sorting, grading and packing equipment and temperature or humidity control equipment; power generating sets; refrigeration and airconditioning equipment for fitment on transport vehicles; and spare parts for maintenance of items so listed.
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