https://www.taxtmi.com/forum/issue?id=113438 Conversion to an EOU depends on the FTP's NFE requirement (the mid term review removed the 50% physical export test) and prescribed conversion procedures; supplies made exclusively to EOUs (deemed exports or inter unit transfers under para 6.13) must be evaluated against the NFE and procedural criteria. Capital goods procured in DTA after duty payment or imported under schemes such as EPCG (with export obligations met) are not chargeable to customs duty on removal to DTA on exit, subject to FTP and scheme conditions. en-us Tue, 27 Feb 2018 13:35:48 +0530 Thu, 23 Jan 2025 15:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113438 Conversion to an EOU depends on the FTP's NFE requirement (the mid term review removed the 50% physical export test) and prescribed conversion procedures; supplies made exclusively to EOUs (deemed exports or inter unit transfers under para 6.13) must be evaluated against the NFE and procedural criteria. Capital goods procured in DTA after duty payment or imported under schemes such as EPCG (with export obligations met) are not chargeable to customs duty on removal to DTA on exit, subject to FTP and scheme conditions. Discussion-Forum Customs Tue, 27 Feb 2018 13:35:48 +0530 https://www.taxtmi.com/forum/issue?id=113438