Clarification regarding bank guarantee requirement for bond executed by EOUs-reg.

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.... ****** New Delhi, Dated: 14th August, 2018 To, All Pr. Chief Commissioners/ Chief Commissioners of Customs/ Customs (Prev.) All Pr. Chief Commissioners/ Chief Commissioners of Central Tax and Central Excise All Pr. Commissioners/ Commissioners of Customs/ Customs (Prev.) All Pr. Commissioners/ Commissioners of Central Tax and Central Excise Subject: Cl....

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....rule (2) of Rule 5 Customs (import of goods at concessional rate of duty) Rules, 2017. No specific reference has been made to EOUs in these norms. 3. The confusion is arising on account of the requirement of EOUs to follow Rule 5 of Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 to be eligible for claiming exemption of duties/ taxes on the import of goods under Notification ....