Professional
1495.00
Professional
1745.00
Practical Guide to Special Economic Zones & Export Oriented Units by Ramesh Chandra Jena
- ISBN : 9789348080493
- Publisher : Bharat Law House Pvt. Ltd
- No. of Pages : 384
- M.R.P : Rs.
995/- - Price Inclusive of Delivery Charges
CONTENTS AT A GLANCE
| Bharat? | 5 |
| Preface | 7 |
| About the Author | 9 |
| Contents at a glance | 11 |
PART 1
SPECIAL ECONOMIC ZONES
Chapter 1
Setting up of SEZ, SEZ Act & Administrative Control of SEZ
| 1. Introduction | 4 |
| 2. Definition of SEZ | 4 |
| 3. Unique Feature | 4 |
| 4. Procedure for Making Proposal to Establish Special Economic Zone (Section 3) | 7 |
| 5. Statutory Provisions for Functioning of SEZ | 10 |
| 6. Administrative Set up for SEZ/Developer | 10 |
| 7. Constitution of Board of Approval (Section 8) | 10 |
| 8. Duties, Powers and Functions of Board (Section 9) | 12 |
| 13 |
| 9. Development Commissioner (Section 11) | 13 |
| 10. Non-Processing Areas for Information Technology or Information Technology Enabled Services Special Economic Zones | 13 |
| 11. Functions of Development Commissioner (Section 12) | 15 |
| 12. Constitution of Approval Committee (Section 13) | 16 |
| 13. Powers and Functions of Approval Committee (Section 14) | 16 |
| 14. Setting up of Unit (Section 15) | 17 |
| 15. Cancellation of Letter of Approval to Entrepreneur (Section 16) | 18 |
| 16. Setting up and Operation of Offshore Banking Unit (Section 17) | 19 |
| 17. Setting up International Financial Services Centre (Section 18) | 19 |
| 18. Single Application Form, Return, etc. (Section 19) | 19 |
| 19. Agency to Inspect (Section 20) | 20 |
| 20. Single Enforcement Officer (Section 21) | 20 |
| 21. Investigation, Inspection, Search or Seizure (Section 22) | 20 |
| 22. Designated Courts to Try Suits and Notified Offences (Section 23) | 20 |
| 23. Appeal to High Court (Section 24) | 21 |
| 24. Offences by Companies (Section 25) | 21 |
| 25. Special Fiscal Provisions for SEZ units/Developer of SEZ (Section 26) | 22 |
| 26. Provisions of Income-Tax Act (Section 27) | 23 |
| 27. Duration of Goods or Services (Section 28) | 23 |
| 28. Transfer of Ownership and Removal of Goods (Section 29) | 23 |
| 29. Domestic Clearance by Units (Section 30) | 23 |
| 30. E-Way Bill and SEZ | 23 |
Chapter 2
SEZ Statutory Act & SEZ Authority
| 1. Section 31 Constitution Authority | 24 |
| 2. Officers of Authority and Other Staff (Section 32) | 25 |
| 3. Special Provision for Transfer of Officers or Other Employees to Authority (Section 33) | 26 |
| 4. Functions of Authority (Section 34) | 27 |
| 5. Grants and Loans by the Central Government (Section 35) | 27 |
| 6. Constitution of Fund and its Application (Section 36) | 27 |
| 7. Accounts and Audit (Section 37) | 28 |
| 8. Directions by Central Government (Section 38) | 28 |
| 9. Returns and Reports | 28 |
| 10. Powers to Supersede Authority (Section 40) | 29 |
| 11. Reference of Dispute (Section 42) | 29 |
| 12. Power of the State Government to Grant Exemption (Section 50) | 31 |
| 13. SEZ Act to have Overriding Effect (Section 51) | 31 |
| 14. SEZ to be Ports, Airports, Inland Containers Depots, Land Stations, etc. (Section 53) | 32 |
| 15. Power to Make Rules (Section 55) | 32 |
| 16. Power to Remove Difficulties (Section 56) | 35 |
Chapter 3
SEZ Statutory Rules
| 1. Definitions (Rule 2) | 37 |
| 2. Proposal for setting up of SEZ (Rule 3) | 40 |
| 3. Proposal for approval as Co-developer (Rule 3A) | 40 |
| 4. Forwarding of proposal to Board (Rule 4) | 40 |
| 5. Minimum area | 40 |
| 6. Exemption, Concession and facilities-Rule 5(5) | 41 |
| 7. Letter of Approval to the Developer (Rule 6) | 42 |
| 8. Power of Central Government to review letter of approval (Rule 6A) | 43 |
| 9. Details to be furnished for issue of notification for declaration of an area as SEZ (Rule 7) | 43 |
| 10. Notification of SEZ (Rule 8) | 43 |
| 11. Grant of Approval for Authorised Operations (Rule 9) | 44 |
| 12. Permission for procurement of items (Rule 10) | 44 |
| 13. Processing and non-processing area (Rule 11) | 44 |
| 14. Bifurcation of non-processing area (Rule 11A) | 46 |
| 15. Non-processing areas for Information Technology or Information Technology Enabled Services Special Economic Zones | 47 |
| 16. Import and procurement of goods by the Developer (Rule 12) | 48 |
| 17. Movement of Capital goods (Rule 13) | 49 |
| 18. Procedure applicable on import or procurement of goods and services (Rule 14) | 49 |
| 19. Monitoring (Rule 15) | 49 |
| 20. Transfer of Letter of Approval of Developer (Rule 16) | 49 |
| 21. Proposal for approval of Unit (Rule 17) | 49 |
| 22. Consideration of proposals for setting up of Unit in a SEZ (Rule 18) | 50 |
| 23. Letter of Approval to a Unit (Rule 19) | 50 |
| 24. Unit deemed to be International Financial Services Centre (Rule 19A) | 51 |
| 25. Administrative Control of SEZ units (Rule 20) | 51 |
| 26. Offshore Banking Unit (Rule 21) | 51 |
| 27. Setting up of Unit by Multilateral or Unilateral or International agencies in International Financial Services Centre (Rule 21A) | 51 |
| 28. Units dealing with aircraft leasing activities (Rule 21B) | 52 |
| 29. Execution of Bond-cum-Legal Undertaking (Rule 22) | 52 |
| 30. Eligible exports benefits (Rule 23) | 54 |
| 31. The procedure for grant of drawback claims and DEPB credit (Rule 24) | 54 |
| 32. Failure to utilised goods for authorised operations (Rule 25) | 55 |
Chapter 4
Domestic Procurement, Import & Export
| 1. Definition of import | 57 |
| 2. General Conditions of Import and Export (Rule 26) | 57 |
| 3. Import and Procurement (Rule 27) | 57 |
| 4. Direct import into SEZ unit or Developer (Rule 28) | 60 |
| 5. Direct delivery into SEZ unit or Developer (Rule 29) | 61 |
| 6. Procedure of import or export or procurement from or supply to Domestic Tariff Area of aircraft by a Unit in International Financial Services Centre (Rule 29A) | 65 |
| 7. Procedure for procurements from the Domestic Tariff Area (Rule 30) | 69 |
| 8. Admission of goods (Rule 33) | 72 |
| 9. Utilization of goods (Rule 34) | 73 |
| 10. Co-relation of import consignment with corresponding export consignment (Rule 35) | 73 |
| 11. Duration of goods in a Special Economic Zone (Rule 37) | 74 |
| 12. Filing of documents for admission and removal (Rule 36) | 74 |
| 13. Destruction of goods (Rule 39) | 74 |
| 14. Complete online key import process | 74 |
| 74 |
| 75 |
| 15. IGM and Transhipment related features | 75 |
| 16. Bill of entry field related features | 76 |
| 17. Assessment of Bill of Entry | 77 |
| 18. Registration of Goods | 78 |
| 19. Examination of Goods | 78 |
| 20. Out of Charge | 78 |
| 21. Jobbing/Repairing/Destruction/Exhibitions | 78 |
| 78 |
| 78 |
| 78 |
| 78 |
| 78 |
| 78 |
| 22. Filing M/T type Bill of Entry- Updating of ledger by officer- Finalization of BE | 78 |
| 78 |
| 79 |
| 79 |
| 23. Provisional Assessment | 79 |
| 24. Import through Courier | 79 |
Chapter 5
Sub-Contracting & Temporary Removals
| 1. Meaning of Sub-Contracting | 80 |
| 2. Movement of Goods to and from Non-Processing Area (Rule 40) | 80 |
| 3. Provisions of Sub-Contracting (Rule 41) | 81 |
| 4. Procedure for Sub-Contracting (Rule 42) | 82 |
| 5. Sub-Contracting for DTA Area Unit for Export (Rule 43) | 85 |
| 6. Work from Home (WFH) (43A) | 86 |
| 7. Hybrid Working (Rule 43A) | 88 |
| 8. Contract Farming (Rule 44) | 89 |
| 9. Sales in Domestic Tariff Area (Rule 47) | 90 |
| 10. Procedure for Sales in DTA Area (Rule 48) | 92 |
| 11. Domestic Tariff Area Removals (Rule 49) | 92 |
| 12. Temporary Removals to DTA (Rule 50) | 93 |
| 13. Procedure for Temporary Removals in DTA Area (Rule 51) | 94 |
| 14. Other Entitlements (Rule 52) | 95 |
| 15. Noida SEZ Circular No.5936 Dated 19-07-2022 | 95 |
| 16. The CBIC has Issued a Notification to Provide that now Suppliers Can Make Supply on Payment of IGST to SEZ Units/Developers as Well. | 96 |
| 17. Notification No. 5/2023-Integrated Tax [G.S.R. 797(E)/F.No. CBIC-20001/10/2023-GST], dated 26-10-2023 | 97 |
Chapter 6
Export, Execution of LUT & Refund Procedure
| 1. Meaning of export | 98 | |
| 2. Refund on zero-rated Supplies | 99 | |
| 3. Eligible exporter to execute LUT | 100 | |
| 4. Execution of LUT | 100 | |
| 5. Validity of LUT | 101 | |
| 6. Requirement of Bond | 102 | |
| 7. Acceptance of LUT/Bond by Jurisdictional Authority | 103 | |
| 8. Refund procedures for export of goods on payment of IGST | 103 | |
| 9. Pre-conditions for filing a refund application | 104 | |
| 10. Documents required for filing Refund Claim | 104 | |
| 11. Acknowledgement | 105 | |
| 12. Grant of provisional refund | 105 | |
| 13. SEZ provisions amended-(Export provisions) vide Finance Act, 2021 | 106 | |
| 107 | |
| 107 | |
| 108 | |
| 108 | |
| 108 | |
| 108 | |
| 109 | |
| 109 | |
| 109 | |
| 109 | |
| 14. Domestic Tariff Area (DTA) to Special Economic Zone (SEZ) | 109 | |
| 15. Trade Notice No. 01/2022, dated 03-06-2022 (Noida Special Economic Zone) | 110 |
Chapter 7
Export Procedures & Monitoring of NFE
| 1. Definition of Export | 113 |
| 2. Exports (Rule 45) | 113 |
| 3. Procedure for Export (Rule 46) | 114 |
| 4. Net Foreign Exchange Earnings (Rule 53) | 121 |
| 5. Monitoring of Performance (Rule 54) | 124 |
| 6. Failure to Achieve Positive NFE | 124 |
| 7. Extension NFE Period | 124 |
| 8. Non-Fulfillment of NFE (Rule 80) | 125 |
| 9. Notification 1/2023-IGST, dated 31.07.2023 (Allows Export Refunds) | 125 |
Chapter 8
Appeal Procedure, Drawback, Revival of Sick Unit & Exit of Units
| 1. Appellate Authority | 128 |
| 2. Form of Appeal (Rule 55) | 128 |
| 3. Appeal to Board of Approval (Rule 56) | 128 |
| 4. Condonation of Delay (Rule 56 (2) | 128 |
| 5. Payment of Fees (Rule 57) | 128 |
| 6. Contents of Appeal (Rule 58) | 128 |
| 7. Accompany Form (Rule 59) | 128 |
| 8. Filing of Affidavits (Rule 60) | 129 |
| 9. Rights of Appellant to Appear Before the Board (Rule 61) | 129 |
| 10. Authorisation to be Filed (Rule 62) | 129 |
| 11. Procedure for Filing Appeal (Rule 63) | 129 |
| 12. Furnishing of Information and Documents (Rule 64) | 130 |
| 13. Date and Place of Hearing of Appeal to be Communicated (Rule 65) | 130 |
| 14. Hearing of Appeal (Rule 66) | 130 |
| 15. Orders by the Board (Rule 67) | 130 |
| 16. Order to be Signed and Dated (Rule 68) | 130 |
| 17. Order to be Communicated to the Party (Rule 69) | 130 |
| 18. Identity Cards (Rule 70) | 130 |
| 19. Foreign Exchange Remittances (Rule 71) | 131 |
| 20. Revival of Sick Units (Rule 72) | 131 |
| 21. Arrangement of Specified Officer (Rule 73) | 132 |
| 22. Exit of Units (Rule 74) | 132 |
| 23. Transfer of Assets by Special Economic Zone Units upon their Exit (Rule 74A) | 133 |
| 24. Self-Declaration (Rule 75) | 133 |
| 25. Services (Rule 76) | 133 |
| 26. Procedures for Withdrawal or Cancellation of Exemption, Concessions, Drawbacks or any Other Benefits to a Unit (Rule 77) | 134 |
| 27. Non-Fulfillment of NFE (Rule 80) | 135 |
| 28. Drawback on Supplies Made to SEZs | 135 |
| 29. Other Administrative Guidelines | 136 |
| 30. Social & Commercial Infrastructure in Non-Processing Area for Use by DTA Entities | 136 |
| 31. Advantage | 137 |
| 32. E-Way Bill and SEZ | 137 |
Chapter 9
Frequently Asked Questions
| 1. Frequently Asked Questions 138 | |
| 2. Registration | 151 |
| 3. Payment Procedures | 153 |
| 4. User Management | 155 |
| 5. Installation of Digital Signature Certificate and browser Settings | 157 |
| 6. Customs Modules | 159 |
| 7. Transaction Filing and Processing | 160 |
| 8. Bill of Entry | 162 |
| 9. DTA Sale | 164 |
| 10. Zone to Zone Transfer | 164 |
| 11. Shipping Bill | 165 |
| 12. DTA Procurement | 165 |
| 13. DTA Procurement with Export Benefit | 166 |
| 14. Temporary Removal | 166 |
| 15. Sub-Contracting | 167 |
| 16. Intra SEZ Transfer | 168 |
| 17. Softex & Gist of Contract | 168 |
| 18. System Security | 169 |
| 19. Trade Data | 170 |
| 20. Miscellaneous Links Available in system and its meaning | 170 |
Chapter 10
Case Laws, Circulars & Notifications
| 1. Case Laws on SEZ | 173 |
| 173 |
| 173 |
| 174 |
| 2. Case Law under GST | 174 |
| 3. Order of Authority of Advance Ruling: Karnataka | 174 |
| 4. Advance Ruling | 178 |
| 178 |
| 178 |
| 179 |
| 180 |
| 180 |
| 181 |
| 182 |
| 182 |
| 182 |
| 183 |
| 5. SEZ: SEZ units are not exempted from payment of GST compensation cess on import of coal | 184 |
| 6. Customs: According to rule 48(3) of SEZ Rules, 2006, clearance of goods by SEZ units back to DTA shall be treated as normal re-import; that would not make SEZ unit as importer. | 185 |
| 7. Service tax exemption for sub-contractor services in SEZ, holding that SEZ Act exemption may prevail over procedural requirements in notifications. | 185 |
| 8. Failure to furnish authorization being small infringement of procedural requirement, assessee not to be denied exemption in respect of services rendered by it to SEZ unit on behalf of its contractor. | 186 |
| 9. SEZ supplies from DTA unit were exempted from service tax under SEZ law; in view of overriding effect of SEZ law, procedural infirmities to follow notifications issued under service tax law could not be a ground to deny exemption. | 187 |
| 10. SEZ - Transactions between Developer and Co-Developer Unit- Exemption from Service Tax. | 187 |
| 11. GST: GST authorities are empowered to investigate and conduct search operation in SEZ unit without pre-approval or intimation as they are authorized under both SEZ Act and CGST Act | 188 |
| 12. Important Circulars | 188 |
| 13. Government of India Ministry of Commerce & Industry Department of Commerce SEZ Section | 194 |
| 14. Custom notification: Extension of Ro DTEP support to exports by unit in SEZ | 197 |
PART 2
EXPORT ORIENTED UNITS
Chapter 1
Objectives, Setting up of EOU, Monitoring of NFE
| 1. Introduction | 219 |
| 2. Objectives | 220 |
| 3. Incentives/Facilities available to EOUs | 220 |
| 4. Second Hand Capital Goods | 222 |
| 5. Leasing of Capital Goods | 223 |
| 6. Statutory provisions for working EOUs | 223 |
| 7. Investment Criteria | 224 |
| 8. Procedure for submission of Application to the Development Commissioner | 224 |
| 9. Setting up of EOU | 224 |
| 10. As per New FTP-2023 - Para 6.1 | 227 |
| 11. Legal Undertaking (LUT) - Para 6.2 of FTP | 228 |
| 12. Net Foreign Exchange Earnings - Para 6.10 of FTP | 228 |
| 13. Maintenance of Accounts - Para 6.11 FTP | 229 |
| 14. Monitoring of NFE - Para 6.12 FTP | 230 |
Chapter 2
Administrative Control of EOUs, Unit Approval Committee & Board of Approval
| 1. Administrative control of EOUs | 231 |
| 2. Distinct Identity- (Para-6.31 of FTP-2023) | 233 |
| 3. Unit Approval Committee for EOUs - (Para 6.32 of FTP-2023) | 233 |
| 4. Approval of EHTP/STP/BTP Units-(Para 6.33 FTP) | 233 |
| 5. Development Commissioner/Designated Officer - (Para 6.34 of FTP-23) | 234 |
| 6. Powers and functions of Development Commissioner - (Para 6.35 of FTP) | 234 |
| 7. Change of Location/Inclusion of Additional Location with BOA Approval (Para 6.36 of FTP-2023) | 235 |
| 8. Fast Track Clearance Procedure (Para 6.39 of FTP-2023) | 235 |
| 9. Time Bound Disposal of Applications (Para 6.40 of FTP-2023) | 236 |
| 10. Board of Approval | 237 |
| 11. Powers of the Board of Approval | 238 |
| 12. Sale of Surplus Power by EOU (Para 6.16 of FTP-2023) | 239 |
| 13. Execution of Bond (As per Customs provisions) | 239 |
| 14. Bond Amount | 240 |
| 15. Execution of Bond | 240 |
| 16. Acceptance of the Bond | 240 |
| 17. Bond Register | 240 |
| 18. Bonded Warehousing for EOUs | 240 |
Chapter 3
DTA Sale, Sub-Contracting & Temporary Removals
| 1. DTA Sale of Finished Products, Rejects, Waste & Scrap, Remnants and By-products as per 6.8 of the FTP | 243 |
| 2. Supplies to other EOU/EHTP/STP/SEZ/BTP Units (Para 6.15 of FTP-2023) | 245 |
| 3. Other Supplies – 6.09 of FTP | 245 |
| 4. Conversion of Scrap/Dust/sweeping of Gold/Silver/Platinum into Standard Bars (Para 6.13 of FTP-2023) | 246 |
| 5. Supplies to other EOU/EHTP/STP/SEZ/BTP Units(Para 6.15 of FTP-2023) | 246 |
| 6. Supply of Precious/Semi-precious/Synthetic Stones from DTA (Para 6.17 of FTP-2023) | 246 |
| 7. Application for grant of entitlements (Para 6.18 of FTP-2023) | 246 |
| 8. Import/Domestic Procurement of Goods (Para 6.4 of FTP 2023) | 246 |
| 9. Repair/Remaking of Jewellery (Para 6.5 FTP-2023) | 247 |
| 10. No DTA sale for certain units | 247 |
| 11. Levy of duty on DTA sale | 248 |
| 12. Payment of duty from CENVAT/Input Tax Credit on DTA sale | 248 |
| 13. Inter Unit Transfer | 249 |
| 14. Sub-contracting by EOUs | 250 |
| 15. Sub-contracting Procedures | 251 |
| 16. Contract Farming: (Para 6.22 of FTP-2023) | 252 |
| 17. Repair of capital goods in DTA / in abroad | 253 |
| 18. Clearance of Capital Goods in DTA: (Para 6.36 of FTP-2023) | 253 |
| 19. Depreciation Norms: Para 6.37 of FTP-2023) | 253 |
| 20. Temporary Removals in DTA | 253 |
| 21. Removal of capital goods into DTA for repair | 254 |
| 22. Removal of Samples | 254 |
| 23. Sale of Unutilized Material | 254 |
| 24. Reconditioning/Repair and Re-engineering | 255 |
| 25. Replacement, Repair of Imported, Indigenous Goods | 256 |
Chapter 4
DTA Procurement, Procedure of Import & Import Clearance
| 1. Import or procure of goods from DTA | 257 |
| 2. Exemption Notification | 257 |
| 3. Warehousing and bonding | 260 |
| 4. Import/Domestic Procurement of Goods | 260 |
| 5. Import of restricted items | 262 |
| 6. Conditions of import: (Para 6.6 of FTP-2023) | 262 |
| 7. Procedure for Import of Goods | 263 |
| 8. Re-warehousing Certificate | 263 |
| 9. Fast track Scheme for EOUs for import of goods | 263 |
| 10. Self-assessment scheme for clearance of import | 264 |
| 11. Execution of B-17 Bond | 264 |
| 12. Examination of import consignment | 265 |
| 13. Port registration for import | 265 |
| 14. Documents for clearance of import consignment | 267 |
| 15. Import through Courier | 268 |
| 16. Import through Electronic Communications Link | 268 |
Chapter 5
Export Procedure, Revival of Sick Units, Exit from EOUs & Debonding Procedures
| 1. Export of Restricted/Prohibited Goods | 270 |
| 2. Payment of Export Duty/Cess | 271 |
| 3. Export Procedure | 271 |
| 4. Treatment of Exports under GST | 271 |
| 5. Export of Goods and Services to Nepal and Bhutan | 272 |
| 6. Factory Stuffing of Export Goods | 272 |
| 7. Sealing of containers under GST regime | 273 |
| 8. Shipping Bill | 274 |
| 9. Examination of export consignment at port of export | 275 |
| 10. Export through Courier | 275 |
| 11. Export from the Job worker’s premises | 275 |
| 12. Export of software through Electronic Media | 275 |
| 13. Export through others exporters (Para 6.19 of FTP-2023) | 276 |
| 14. Others Entitlements | 276 |
| 15. Export through Exhibitions/Export Promotion Tour: (6.23 of FTP-2023) | 277 |
| 16. Personal Carriage of Gems and Jewellery for Export Promotion Tours (Para 6.24 of FTP-2023) | 277 |
| 17. Export through Show-rooms abroad/Duty free shops: Para 6.25 of FTP-2023) | 277 |
| 18. Sale through Showrooms/Retail outlets at International Airports: Para 6.26 of FTP-2023) | 277 |
| 19. Export through Exhibitions/Export Promotion Tours (Para 6.23 of FTP-2023) | 278 |
| 20. Personal Carriage of Gems and Jewellery as samples for Export Promotion Tours (Para 6.24 of FTP-2023) | 278 |
| 21. Export through Showrooms abroad/Duty free shops (Para 6.25 of FTP-2023) | 279 |
| 22. Sale through Showrooms/Retail outlets at International Airports (Para 6.26 of FTP-2023) | 279 |
| 23. Personal Carriage of Import/Export Parcels including through Foreign Bound Passengers (Para 6.27 of FTP-2023) | 279 |
| 24. Replacement/Repair of Imported/Indigenous Goods (6.28 of FTP-2023) | 279 |
| 25. Samples (Para 6.29 of FTP-2023) | 280 |
| 26. Donation of Computer and Computer Peripherals(Para 6.30 of FTP-2023) | 280 |
| 27. Conversion of EOUs: Para 6.38 of FTP-2023) | 281 |
| 28. Revival of Sick Units | 281 |
| 29. Exit from EOU Scheme | 281 |
| 30. Debonding Procedure: | 282 |
| 31. Conversion from DTA to EOUs | 284 |
| 32. Export/Import by Post/Courier | 284 |
| 33. Administration of EOUs/Powers of DC | 284 |
Chapter 6
GST FAQs on EOUs, Circulars & Notifications
| GST FAQs on EOUs | 285 |
| Difference between EOU and SEZ | 287 |
| GST in Export Oriented Units | 287 |
| Impact of EOUs on Exports | 287 |
| Procedures for import of goods | 289 |
| B-17 Bond and surety/security | 289 |
| Import of goods | 290 |
| Procurement of indigenous goods | 291 |
| Time limit for utilization of imported capital goods and inputs | 291 |
| Domestic Tariff Area (DTA) sale: | 292 |
| Inter-unit transfer | 293 |
| Clearance of by-products/rejects/waste/scrap, etc. | 293 |
| Procedure for Re-export | 293 |
| Sub-contracting | 294 |
| De-bonding of capital goods | 294 |
| Re credit | 295 |
| Replacement/repair of imported/indigenous goods | 295 |
| Third Party Exports | 296 |
| Records and returns | 296 |
| Exit from the Scheme | 296 |
| Strict compliance to the provisions of Customs Act and Rules | 297 |
| Export Refund for EOUs | 297 |
Chapter 7
Frequently Asked Questions on EOUs | 301 |
Chapter 8
Case Laws, Notifications & Circulars
| 1. The service tax paid on commission to foreign agents could not denied the benefit of Cenvat credit under Cenvat Credit Rules, 2004 | 307 |
| 2. Service Tax liabilities can be discharge by availing Cenvat on GTA service | 308 |
| 3. Depreciation of capital goods at the time of de-bonding of EOU | 308 |
| 4. Refund – Payment of rebate amount in cash | 309 |
| 5. Without issuance of show cause notice Order cannot be review by the Development Commissioner | 309 |
| 6. In absence of re-warehousing certificate demand cannot be raised within 90 days | 310 |
| 7. Advance Rulings | 310 |
| 8. Fulfilled the export obligations pursuant to the advance license of 18-7-2017. If it did, there is no need for any further action | 311 |
| 9. Keep the show cause notice for long period - infraction of the principles of natural justice | 311 |
| 10. EOU entitled to reimbursement of CST on its purchases made from DTA units | 312 |
| 11. Rebate of duty in respect of basic Customs duty not admissible | 312 |
| 12. Input Tax Credit in case of electricity supply restricted to the supply made through DG sets | 312 |
| 13. No Demand of duty on semi-finished goods at the time debonding of EOU Units | 313 |
| 14. Key Notifications relating to EOUs are summarized as under | 350 |
| 15. Procurement of imported Goods | 351 |
| 16. Procurement of goods from DTA | 352 |
| 17. Execution of B-17 Bond by EOUs | 353 |
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