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    <title>EXPORT ORIENTED UNITS (EOUs), ELECTRONICS HARDWARE TECHNOLOGY PARKS (EHTPs), SOFTWARE TECHNOLOGY PARKS (STPs) AND BIO-TECHNOLOGY PARKS (BTPs)</title>
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    <description>Chapter 6 governs EOUs, EHTPs, STPs and BTPs by requiring export-orientation (with limited DTA sales), permitting duty-free import/procurement of inputs and capital goods (including second-hand and leased equipment) for export production subject to ITC(HS) prohibitions, and mandating positive net foreign exchange (NFE) performance calculated in five-year blocks. It prescribes issuance and validity of LoP/LoI and LUT, entitlements such as deemed export treatment, duty reimbursements and tax exemptions, DTA sale caps and duty treatments, subcontracting and job-work rules, and procedures for exit, conversion and administrative monitoring.</description>
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    <pubDate>Mon, 31 Aug 2009 11:04:24 +0530</pubDate>
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      <link>https://www.taxtmi.com/acts?id=11090</link>
      <description>Chapter 6 governs EOUs, EHTPs, STPs and BTPs by requiring export-orientation (with limited DTA sales), permitting duty-free import/procurement of inputs and capital goods (including second-hand and leased equipment) for export production subject to ITC(HS) prohibitions, and mandating positive net foreign exchange (NFE) performance calculated in five-year blocks. It prescribes issuance and validity of LoP/LoI and LUT, entitlements such as deemed export treatment, duty reimbursements and tax exemptions, DTA sale caps and duty treatments, subcontracting and job-work rules, and procedures for exit, conversion and administrative monitoring.</description>
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