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    Customs and Central Excise Notifications of EOU Scheme:


    For the support and assistance of EOUs to import / procure domestically their requirement of raw materials, capital goods and office equipment without paying any duty, a number of Customs and Central Excise notifications have been issued by the Ministry of Commerce, Government of India. These notifications specify the different categories of items allowed to be imported / procured duty free as well as the conditions thereof. The notifications are as under:

    (i) General activity of manufacture, production, packaging of products and service activities for export- Notification Nos. 53/97 Cus dated 3.6.97 and 1/95-CE, dated 4-1-1995.
    (ii) Software technology products for export- Notification Nos. 140/91 Cus, dated 22.10.91 and 1/95-CE, dated 4-1-1995.
    (iii) Electronic hardware products for export- Notification Nos. 96/93 Cus, dated 2.3.93 and 1/95-CE, dated 4-1-1995.
    (iv) Floriculture, Pisciculture etc. for export- Notification Nos. 126/94-Cus dated 3.6.94 and 136/94-CE, dated 23-2-1995.
    (v) Aquaculture for export- Notification Nos. 196/94 Cus dated 8.12.94 and 10/95-CE, dated 8-12-1995.
    (vi) Gold, silver and jewellery products for export- Notifications No. 277/90-Cus dated 12.12.90.
    (vii) Granite quarrying for export– Notification No. 58/2000-Cus, dated 8-5-2000 and 37/2000-CE, dated 8-5-2000.


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