Plz. Help..........its very urgent ! May 2011 Exam

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Suraj Agarwal (Querist)
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15 May 2011 what are the CCR provisions with respect to
" Goods manufectured by 100% EOU are removed to DTA"
in the hands of 100% EOU as well as DTA ??

Plz. give provision details also.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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24 May 2011 yes,

as per provision laid down ion the foreign trade policy para no.6.51, goods permissted to be imported procured from DTA.
The EOU scheme was introduced in the year 1980 vide Ministry of Commerce resolution dated 31st December 1980. The purpose of the scheme was basically to boost exports by creating additional production capacity. It was introduced as a complementary scheme to the Free Trade Zones/ Export Processing Zone (EPZ) Scheme introduced in the sixties which had not attracted many units due to locational restrictions. The exporters showed willingness to set up units with long term commitment to exports under Customs bond operations provided they had the freedom to locate them in places of their choice and given most of the benefits as provided to units set up in the Zones.

for more information link are:-

https://www.eouindia.gov.in/DTA_Sale.htm

https://bangalorecustoms.gov.in/eou.htm
https://www.cbec.gov.in/customs/cs-manual/manual_22(b).htm

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