PUBLIC NOTICE NO.21/2002 DATE:26.02.2002
- Document type
- Other
- Reference no.
- C
- Dated
- Category
- Public Notices w.e.f 01/04/2002
Transfer of goods imported/procured by EOU/EPZ/STP/EHTP To SEZ units reg.
Imp No. 16
Exp. No. 16
PUBLIC NOTICE NO.21/2002 DATE:26.02.2002
Sub: Transfer of goods imported/procured by EOU/EPZ/STP/EHTP To SEZ units reg.
A doubt has been raised as to whether EOU/EPZ/STP/EHTP units can transfer the goods referred to above to units in SEZ in absence of specific provisions to this effect in Customs/Central notifications governing the EOU/STP/EPZ/EHTP Scheme.
The matter has been clarified by the Board that paragraph 9.16 of the Exim Policy provides that an EOU/EPZ/STP/EHTP unit may transfer manufactured goods to another EOU/EPZ/STP/EHTP unit. Further, it provides that goods imported/procured by an EOU/EPZ/STP/EHTP unit may be transferred or given on loan or lease to another EOU/EPZ/STP/EHTP/SEZ units. Corresponding provisions exist in chapter 9A (Paragraph 9-A.11) of the Exim Policy, which deals with SEZ Scheme. A plain reading of these provisions makes it clear that inter unit transfer of goods under EOU/EPZ/STP/EHTP/SEZ Scheme is allowed under the EXIM Policy.
Suitable amendments incorporating specific provisions for such supplies by EOU/EPZ/STP/EHTP units to SEZ units would be made in the notifications governing EOU/EPZ/STP/EHTP schemes at the appropriate time.
This is brought to the notice of all concerned.
Authority : Circular No. 07/2002-CUS dated 29th Jan, 2002
F. No. 305/187/2001- FTT
Govt. of India, Ministry of Finance,
Dept. of Revenue (CBEC).
Exp. No. 16
Sub: Transfer of goods imported/procured by EOU/EPZ/STP/EHTP To SEZ units reg.
A doubt has been raised as to whether EOU/EPZ/STP/EHTP units can transfer the goods referred to above to units in SEZ in absence of specific provisions to this effect in Customs/Central notifications governing the EOU/STP/EPZ/EHTP Scheme.
The matter has been clarified by the Board that paragraph 9.16 of the Exim Policy provides that an EOU/EPZ/STP/EHTP unit may transfer manufactured goods to another EOU/EPZ/STP/EHTP unit. Further, it provides that goods imported/procured by an EOU/EPZ/STP/EHTP unit may be transferred or given on loan or lease to another EOU/EPZ/STP/EHTP/SEZ units. Corresponding provisions exist in chapter 9A (Paragraph 9-A.11) of the Exim Policy, which deals with SEZ Scheme. A plain reading of these provisions makes it clear that inter unit transfer of goods under EOU/EPZ/STP/EHTP/SEZ Scheme is allowed under the EXIM Policy.
Suitable amendments incorporating specific provisions for such supplies by EOU/EPZ/STP/EHTP units to SEZ units would be made in the notifications governing EOU/EPZ/STP/EHTP schemes at the appropriate time.
This is brought to the notice of all concerned.
Sd/-
(RAMESH RAMCHANDRAN)
COMMISSIONER OF CUSTOMS(G)
MUMBAI.
Authority : Circular No. 07/2002-CUS dated 29th Jan, 2002
F. No. 305/187/2001- FTT
Govt. of India, Ministry of Finance,
Dept. of Revenue (CBEC).