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Regarding Supply/ Transfer of Capital Goods/ Manufactured Goods from One
EOU/ EPZ/ EHTP/ STP/ SEZ Unit to another <a href='http://www.eximguru.com/exim/eou/default.aspx'>EOU</a>/ EPZ/ SEZ/ EHTP/ STP
Customs
Circular No. 71 dated 30th October 2002
I
am directed to invite your attention to the Board�s Circular No. 38/ 2002-Cus
dated 1.7.2002 wherein it was clarified that the notifications governing duty
free import/ procurement by EOUs/ EPZ/ EHTP/ STP/ SEZ units have been suitably
amended so as to specifically provide that only the capital goods and the goods
manufactured by EOU/ EPZ/ EHTP/ STP/ SEZ units will be allowed to be transferred
or given on loan to another EOU/ EPZ/ STP/ EHTP/ SEZ units.
2.
In this connection, it has been brought to the notice of the Board that
in notification No. 133/94-Customs dated 22.6.94, there is no specific provision
for supply of goods manufactured in an unit in EPZ and capital goods imported/
procured by an EPZ unit to another EOU/ EPZ/ EHTP/ STP/ SEZ unit. Therefore, a
clarification has been sought whether EPZ units can transfer the goods referred
to above to EOUs or units in EPZ/ EHTP/ STP/ SEZ in absence of a specific
provision to this effect in notification No. 133/94-Customs.
3.
The matter has been considered by the board. Paragraph 6.14 of the Exim
Policy 2002-2007 provides that the transfer of manufactured goods from one EOU/
EPZ/ EHTP/ STP unit to another EOU/ EPZ/ EHTP/ STP/ SEZ unit will be allowed.
Further, it provides that capital goods may be transferred or given on loan from
one EOU/ EPZ/ EHTP/ STP/ SEZ unit to another EOU/ EPZ/ EHTP/ STP/ SEZ unit with
prior permission of the concerned Development Commissioner/ Customs authorities.
Corresponding provisions exist in Chapter 7 (Paragraph 7.11) of the Exim Policy,
which deals with SEZ scheme. A plain reading of these provisions makes it clear
that inter unit transfer of manufactured goods and capital goods imported/
locally procured under the EOU/ EPZ/ EHTP/ STP/ SEZ Scheme is allowed under the
Exim Policy.
4.
In view of this, you may kindly allow transfer/ supply of capital goods
imported/ procured or goods manufactured, produced or package in an EOU/ EPZ/
EHTP/ STP/ SEZ unit another EOU/ EPZ/ EHTP/ STP/ SEZ unit without payment of
duty. Suitable amendments incorporating specific provisions for such supplies
would be made in the notification No. 133/94-Cus dated 22-6-94 at the
appropriate time.
5.
Wide publicity may be given by issue of a Public Notice in this regard.
6.
Difficulties, if any, faced in the implementation of the above
instructions, may be brought to the notice of the Board at an early dated.
Kindly
acknowledge receipt of this Circular.
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