Imported Materials for EOUs Exempt from Customs Duty if Used in Manufacturing, Production, Packaging, or Job Work Purposes.

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Full Text of the Document

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....100% EOU - it is not necessary that the material which is imported into India has to be used in the manufacture of articles which are to be exported out of India. Even if the said material is used “for the purpose of manufacture of articles” or “for being used in connection with the production or packaging or job work”, the same shall still be covered by the aforesaid notification and thus would not attract any customs duty.....