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. |