https://www.taxtmi.com/circulars?id=7718 Clarification explains that the five percent spares restriction applies only to quarrying equipments and spares removed to the quarry site; spares for capital goods used within the EOU for processing and manufacture of granite for export are not subject to that limit and may be procured without the five percent cap, as specified in the notifications' annexures. en-us Mon, 12 Oct 2009 00:00:00 +0530 Mon, 12 Oct 2009 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7718 Clarification explains that the five percent spares restriction applies only to quarrying equipments and spares removed to the quarry site; spares for capital goods used within the EOU for processing and manufacture of granite for export are not subject to that limit and may be procured without the five percent cap, as specified in the notifications' annexures. Circulars DGFT Mon, 12 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7718