TaxTMI 
TaxTMI 
Guidelines for Conversion of DTA Unit into EOU/EHTP/STP/BTP Unit
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.... (Please see Para 6.36.1 of HBP Vol. 1) Note: Please see paragraph 6.36.1 of the Handbook of Procedures DTA units intending to get converted into EOU/EHTP/STP/BTP unit will follow the procedure as below for such conversion:- (1) Apply to concerned Development Commissioner (DC) in a manner as applicable to new units. (2) After getting approval of the project and obtaining Letter of Permissio....
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....documents: (a) LOP/LUT executed with DC, (b) Certificate of stock verification obtained from Customs/Central Excise (c) LUT with RA as annexed. (d) Details of imports/exports against all advance authorizations and utilized/ balance materials as per prescribed consumption register. The firm must submit original authorizations and connected documents of exports to concerned R.A. (iii) RA, ....
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....igation ; (vii) RA would accordingly process case for discharge of obligation and redemption of bond LUT executed against all the advance authorizations issued already. EPCG Authorization: (4) In case there is an outstanding export commitment under EPCG Scheme, it will be added to future export obligation by adding value of capital goods to the imported capital goods value of the EOU and all....
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.... unit applied for conversion from Duty Exemption /EPCG scheme to EOU Scheme which was approved vide letter No._________________________ dated _______________ subject inter-alia to the condition that penalty imposed by appropriate Authority under the F.T.(D&R) Act, 1992 for non fulfilment of the conditions of approvals would be paid. In view of the approval for conversion from DTA to EOU Scheme, ....