Para 9-A.3
- Document type
- Procedure
- Dated
- Category
- HB Vol.1 ( upto 31/03/2002)
Leasing of Capital Goods
9-A.3
- Capital goods procured from indigenous sources on the basis of lease agreement between the leasing company and the SEZ unit will be eligible for Central Excise exemption.
- The value of imported capital goods financed through leasing companies or obtained free of cost and/or loan basis shall also be taken into account for the purpose of calculation of Net Foreign exchange Earning (NFE).