https://www.taxtmi.com/forum/issue?id=120717 Notifications 21/2023 Cus and 23/2023 Cus impose actual user, "factory of the importer" and non transferability conditions on AA imports, but their proviso contemplates specified domestic supplies including to EOUs. HBP para 4.10 permits inter unit transfer of AA inputs for manufacturing subject to prior intimation and allows sending materials for job work. Transfers to an EOU for manufacture and export under the AA are therefore administratively treated as permissible, though the notifications address supplies rather than inputs and the duty reversal procedure is not resolved in the reply. en-us Thu, 15 Jan 2026 08:43:45 +0530 Sat, 17 Jan 2026 07:27:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120717 Notifications 21/2023 Cus and 23/2023 Cus impose actual user, "factory of the importer" and non transferability conditions on AA imports, but their proviso contemplates specified domestic supplies including to EOUs. HBP para 4.10 permits inter unit transfer of AA inputs for manufacturing subject to prior intimation and allows sending materials for job work. Transfers to an EOU for manufacture and export under the AA are therefore administratively treated as permissible, though the notifications address supplies rather than inputs and the duty reversal procedure is not resolved in the reply. Discussion-Forum Customs Thu, 15 Jan 2026 08:43:45 +0530 https://www.taxtmi.com/forum/issue?id=120717