Advance Release Orders waiver for EOU/EPZ supplies enables licence-based sourcing and deemed-export entitlements. Supplies from EOU/EPZ units may be made to advance licence/DFRC holders against the licence without conversion into Advance Release Orders. LOI/LOP shall have an initial three-year validity, extendable by three years, with pre-1.4.2002 approvals considered case-by-case. The minimum investment threshold applies to building, plant and machinery but excludes specified sectors. Units achieving NFEP/EP may sell freely importable goods in the DTA on payment of duties. Supplies from DTA to EOU/EPZ/SEZ are treated as deemed exports for entitlements, and destruction of obsolete goods with Customs permission attracts no duty.
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.
Advance Release Orders waiver for EOU/EPZ supplies enables licence-based sourcing and deemed-export entitlements.
Supplies from EOU/EPZ units may be made to advance licence/DFRC holders against the licence without conversion into Advance Release Orders. LOI/LOP shall have an initial three-year validity, extendable by three years, with pre-1.4.2002 approvals considered case-by-case. The minimum investment threshold applies to building, plant and machinery but excludes specified sectors. Units achieving NFEP/EP may sell freely importable goods in the DTA on payment of duties. Supplies from DTA to EOU/EPZ/SEZ are treated as deemed exports for entitlements, and destruction of obsolete goods with Customs permission attracts no duty.
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