https://www.taxtmi.com/circulars?id=66903 Units in Special Economic Zones and specified export oriented units are exempt from restricted import authorisations for specified IT hardware for captive consumption only. Spares, parts, assemblies, sub assemblies, components and other necessary inputs for the notified IT hardware are not restricted. IT items incidental to imported Capital Goods are exempt from licensing, but not where the IT items themselves are primary Capital Goods. Multiple import authorisations may be obtained and authorised quantities may be amended online provided the overall authorised value remains unchanged. en-us Thu, 19 Oct 2023 00:00:00 +0530 Thu, 19 Oct 2023 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66903 Units in Special Economic Zones and specified export oriented units are exempt from restricted import authorisations for specified IT hardware for captive consumption only. Spares, parts, assemblies, sub assemblies, components and other necessary inputs for the notified IT hardware are not restricted. IT items incidental to imported Capital Goods are exempt from licensing, but not where the IT items themselves are primary Capital Goods. Multiple import authorisations may be obtained and authorised quantities may be amended online provided the overall authorised value remains unchanged. Circulars DGFT Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66903