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        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.

        <h1>Customs Duty Exemptions for EOUs, STP, and EHTP Units: Key Conditions and Compliance for Manufacturing and Export.</h1> The notification grants exemptions from customs duties for specific goods imported or procured by Export Oriented Units (EOUs), Software Technology Park (STP) units, and Electronic Hardware Technology Park (EHTP) units for manufacturing and export purposes. The exemptions apply to goods used in various sectors, including software development, electronics, horticulture, aquaculture, granite quarrying, and gems and jewelry. Conditions for exemption include authorization by the Development Commissioner, adherence to the Customs (Import of Goods at Concessional Rate of Duty) Rules, and maintaining proper accounts and bonds. The notification also outlines conditions for re-export, transfer, and temporary removal of goods, and specifies procedures for duty payment if conditions are not met.

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