Duty-free transfer by EOUs permitted to other EOUs or FTZ/EPZ units, subject to customs conditions and export-import policy. Hundred Per Cent Export Oriented Units may supply or transfer imported goods duty free to other EOUs or to units in Free Trade Zones/Export Processing Zones for further manufacture and export or for use within the receiving unit, subject to conditions prescribed by the Assistant Collector of Customs and in accordance with the Export-Import Policy; the amendment replaces the earlier condition and omits condition (10). It also adds an exemption for goods re-imported within three years for repairs or reconditioning.
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-free transfer by EOUs permitted to other EOUs or FTZ/EPZ units, subject to customs conditions and export-import policy.
Hundred Per Cent Export Oriented Units may supply or transfer imported goods duty free to other EOUs or to units in Free Trade Zones/Export Processing Zones for further manufacture and export or for use within the receiving unit, subject to conditions prescribed by the Assistant Collector of Customs and in accordance with the Export-Import Policy; the amendment replaces the earlier condition and omits condition (10). It also adds an exemption for goods re-imported within three years for repairs or reconditioning.
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