EOU/EPZ domestic sale rule permits limited DTA supplies where recipient provides a transferable special import licence and EEFC duty payment. Amendments permit limited re-export or supply of dead-stock, broken stones and rough diamonds to holders of a REP/Diamond Imprest Licence with Development Commissioner approval; permit EOU/EPZ units to sell a limited portion of prior-year export value into the domestic tariff area where the recipient provides a freely transferable Special Import Licence and applicable duty is paid from the buyer's EEFC account in free foreign exchange, subject to prescribed value addition; and require renewal applications for status certificates within the period prescribed in the Handbook of Procedures (Vol. I).
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.
EOU/EPZ domestic sale rule permits limited DTA supplies where recipient provides a transferable special import licence and EEFC duty payment.
Amendments permit limited re-export or supply of dead-stock, broken stones and rough diamonds to holders of a REP/Diamond Imprest Licence with Development Commissioner approval; permit EOU/EPZ units to sell a limited portion of prior-year export value into the domestic tariff area where the recipient provides a freely transferable Special Import Licence and applicable duty is paid from the buyer's EEFC account in free foreign exchange, subject to prescribed value addition; and require renewal applications for status certificates within the period prescribed in the Handbook of Procedures (Vol. I).
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