| Date: |
15-02-1995
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| Notification No: |
Customs Circular No 13/1995
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Inter unit transfer of finished goods between EPZ Units
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Inter unit transfer of finished goods between EPZ Units
Circular No. 13 dated 15th
February 1995
As you are aware
the Scheme of 100% EOUs/ EPZs envisages the transfer of goods imported or
manufactured by a Unit from one Unit to another. Such transfer may be for
purpose of use of the goods within the transferee unit or its export or further
manufacture. While, this facility has been available since sometime, the purpose
of such transfer had not been specifically mentioned in the Customs
Notifications.
2. In
this regard, it has been decided to specifically incorporate the purpose of
transfer of goods form one 100% EOU/ EPZ Unit to another in the Customs
notification so as to remove any element of doubt. Accordingly, notification No.
190/94-Cus. and 191-94-Cus. and 191/94-Cus. both dated 6.12.1994 for 100% EOU
and EPZ Unit respectively have been issued. These notification detail the
purpose of transfer of goods from 100% EOU/ EPZ Units to another. It may be seen
that the stated purpose is for "manufacture and export or for use"
within the said Unit. The intention of this provision is only to specify the
purpose of transfer audit is not proposed to abridge the facility hitherto
available to 100% EOU/ EPZs. Accordingly, it has been clarified that the
transfer may be for any of the purpose mentioned therein the notification
including transfer for purpose of direct export.
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