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Inter Unit Transfer of Capital goods from one EOU/STP/EHTP unit to another EOU/STP/EHTP unit -reg
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.... Finance Department of Revenue Central Board of Excise & Customs Directorate General of Export Promotion New Delhi, the 18^th April, 2007 To, All Chief Commissioners of Customs/ Central Excise, All Commissioners of Customs /Central Excise Sir/Madam, Sub: - Inter Unit Transfer of Capital goods from one EOU/STP/EHTP unit to another EOU/STP/EHTP unit -reg. A doubt ....
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....2/2003-Cus refers to the term 'capital goods'. However, this term has not been defined in the notification. Some of the items mentioned in other Sl. Nos. of the Annexure to this notification, which are specifically listed for being eligible for the exemption, may also qualify as 'capital goods' depending upon their use in a particular case (such as overhead cranes, jigs & fixtures, moulds etc). It....