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of <h1>Excise Duty Exemption for EOUs, EHTP, and STP Units on Export Goods: Key Conditions and Compliance Explained.</h1> The notification exempts Export Oriented Units (EOUs), Electronics Hardware Technology Park (EHTP) units, and Software Technology Park (STP) units from excise duty on goods used for manufacturing, packaging, or job work for export. It covers items like fuel, lubricants, raw materials, and consumables necessary for production. Exemptions apply under specific conditions, including direct procurement from the manufacturer and adherence to Foreign Trade Policy. The notification also outlines conditions for duty-free procurement, usage, and disposal of goods, emphasizing compliance with export obligations and maintaining proper records. This notification came into effect on April 1, 2003.
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