https://www.taxtmi.com/notifications?id=141341 Insertion of Para 2.31(I)(e) makes import of Used IT Assets from SEZ to DTA Restricted but permits licence free movement where assets satisfy minimum SEZ usage and manufacturing age conditions; relocation of units from SEZ to DTA is subject to the age criterion though assets previously imported into SEZ in used condition and used there below the minimum period are excluded. Exemption is only available if no regulatory exemptions (CRO, WPC, RoHS) were availed on original import; otherwise a Restricted import licence is required. en-us Mon, 01 Jan 2024 00:00:00 +0530 Wed, 03 Jan 2024 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141341 Insertion of Para 2.31(I)(e) makes import of Used IT Assets from SEZ to DTA Restricted but permits licence free movement where assets satisfy minimum SEZ usage and manufacturing age conditions; relocation of units from SEZ to DTA is subject to the age criterion though assets previously imported into SEZ in used condition and used there below the minimum period are excluded. Exemption is only available if no regulatory exemptions (CRO, WPC, RoHS) were availed on original import; otherwise a Restricted import licence is required. Notifications DGFT Mon, 01 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141341