https://www.taxtmi.com/caselaws?id=237489 An export-oriented unit in an export processing zone remained governed by the special import regime under paragraph 94 of the Export and Import Policy, 1992-97, which allowed duty-free imports subject to the negative list. A general public notice issued under paragraph 27(2) of the Handbook of Procedures, framed for the ordinary licensing regime, could not be applied to such units where the notice itself stated that 100% EOUs and EPZ units would continue to be governed by paragraph 94. On that basis, the unit was not required to obtain a separate licence or satisfy the notice's additional conditions for importing plastic waste and scrap. en-us Fri, 31 Aug 2012 00:00:00 +0530 Sat, 28 Sep 2013 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237489 An export-oriented unit in an export processing zone remained governed by the special import regime under paragraph 94 of the Export and Import Policy, 1992-97, which allowed duty-free imports subject to the negative list. A general public notice issued under paragraph 27(2) of the Handbook of Procedures, framed for the ordinary licensing regime, could not be applied to such units where the notice itself stated that 100% EOUs and EPZ units would continue to be governed by paragraph 94. On that basis, the unit was not required to obtain a separate licence or satisfy the notice's additional conditions for importing plastic waste and scrap. Case-Laws Customs Fri, 31 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237489