https://www.taxtmi.com/circulars?id=838 Where capital goods for EOU/EPZ units are imported via a domestic leasing company, the leasing company and the EOU/EPZ unit must jointly file import documents and jointly execute the bond securing the exemption; private bonded warehouse clearances to the DTA require Exim Policy compliance and recovery of applicable customs duty at ex-bonding; conversion of DTA units with EPCG obligations to EOUs carries forward export obligations and precludes any refund of customs duty paid under the EPCG scheme, while EPCG benefits on debonding of 100% EOU/EPZ units apply to capital goods subject to duty payment and non-capital goods attract normal duties. en-us Tue, 01 Aug 1995 00:00:00 +0530 Thu, 17 Jul 2025 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=838 Where capital goods for EOU/EPZ units are imported via a domestic leasing company, the leasing company and the EOU/EPZ unit must jointly file import documents and jointly execute the bond securing the exemption; private bonded warehouse clearances to the DTA require Exim Policy compliance and recovery of applicable customs duty at ex-bonding; conversion of DTA units with EPCG obligations to EOUs carries forward export obligations and precludes any refund of customs duty paid under the EPCG scheme, while EPCG benefits on debonding of 100% EOU/EPZ units apply to capital goods subject to duty payment and non-capital goods attract normal duties. Circulars Customs Tue, 01 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=838