Customs exemption amendment: permits inter zone supply and transfer of goods to export oriented units subject to permissions. The amendment authorises the Assistant Collector, subject to prescribed conditions, to permit supply or transfer of goods manufactured in a Zone to a unit in another Zone or to an Export Oriented Unit, contingent on Development Commissioner permission and compliance with conditions in the Handbook of Procedures. It further amends the conditions to explicitly include goods manufactured in the Zone which are allowed to be supplied or transferred to another Zone unit or to an Export Oriented Unit.
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.
Customs exemption amendment: permits inter zone supply and transfer of goods to export oriented units subject to permissions.
The amendment authorises the Assistant Collector, subject to prescribed conditions, to permit supply or transfer of goods manufactured in a Zone to a unit in another Zone or to an Export Oriented Unit, contingent on Development Commissioner permission and compliance with conditions in the Handbook of Procedures. It further amends the conditions to explicitly include goods manufactured in the Zone which are allowed to be supplied or transferred to another Zone unit or to an Export Oriented Unit.
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