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Amendment of Customs & Excise Exemption Notification relating to the
EOU/ STP/ EHTP Schemes - Waiver of condition of BOA's approval for import/
procurement of Officer Equipment's
Circular No. 105dated 29th
September 1995
I am directed to
refer to notification no. 117/ 95-Cus. dt. 12.6.95, vide which the ten customs
notification (13/ 81, 3/88, 138/91, 140/ 91, 95/93, 96/93, 126/94, 133/94,
177/94 - all customs) relating to EOU /EPZ /STP /EHTP were amended to omit the
condition of obtaining the case by case permission of the Board of Approvals
before importing officer equipment's duty free. The eligible units can now
import their requirements of "Office equipments, spares and consumables
thereof" duty free under the relevant notifications, without the specific
item-wise permission of the Board of Approval, which was the stipulation in the
said notification prior to the said amendment.
2. As
a corollary on the indigenous side, Notification No. 112/ 95-DE dt. 14.9.95 has
been issued. The said notification amends notifications No. 126/94-CE dt.
2.9.94, 13/94-CE dt.10.11.94, 1/95-CEdt. 4.1.95 and 10/95- CE dt. 23.2.95 in a
manner similar to the one described in para 1 above. Units operating under the
scheme enumerated in any of these four exemptions can now procure their
requirements of indigenous" Office equipments, spares and consumables
thereof" duty free, without any specific recommendation or permission from
the Board of Approval as was being done earlier. Apart from this simplification
and harmonisation of the description relating to this item in all these
notifications, all other procedures and conditions continue to be the same.
3. Copy
of Notification No. 112/95-CE dt. 14.9.951 is enclosed herewith,
alongwith copy of Notification No. 117/ 95-Cus. dt. 12.6.95 for ready reference.
The amended provisions may be brought to the notice of the concerned field
formations and also given wide publicity among the Trade.
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