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Aligning the provisions of notifications governing EHTP units inside and
outside EHTP complex and the units in the EPZ/ FTZ
Circular No. 70dated 16th December 1997
I am directed to enclose a copy of the Notification
No. 86/ 97 dated 24.11.97 and to say that the above Notification has been issued
to bring parity of the provisions for the units availing of the exemptions under
Notification No. 95/ 93-Cus. & 96/ 93-Cus both dated 2.3.1993 and
Notification No. 133/ 94-Cus. dated 2.6.1994.
2.
It has now been provided in notification No. 95/ 93-Cus & 96/ 93-Cus
that:
(a)
The Asstt. Commissioner of Customs will allow re-export of the goods
instead of Commissioner of Customs.
(b) the goods used for
imparting training to the workers, the goods imported or manufactured, produced
or processed etc. and the waste and scrap or remnants (arising in the course of
production) it destroyed with the permission of Asstt. Commissioner of Customs
will not be charged to duty.
(c)
the goods reimported for re-pairs and reconditioning can also be
re-engineered.
(d) the goods can be
re-imported within one year from the date of exportation from the unit, due to
failure of the foreign buyer to take delivery.
(e)
the goods can be imported for repairs, re-conditioning or re-engineering
and export thereof within 3 years of the date of importation.
3. It has also been
provided under Notification 133/ 94-Cus dated 2.6.1994 that the goods
re-imported for repairs and reconditioning, can also be re-engineered.
4.
The above may be given wide publicity by way of issue of a Public Notice.
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