Attention is invited to the notifications permitting duty free procurement of capital goods and spares of the capital goods, by the Units working under the schemes of 100% EOUs, Export Processing Zones, Electronic Hardware Technology Parks for Software Technology Parks. A doubt has arisen whether duty free procurement of air conditioners is admissible as capital goods under above such notifications. I am directed to clarify that wherever air conditioners are required and necessary for the manufacture of production of the goods, they will be treated as capital goods and allowed duty free clearance. The above may be brought to the notice of all the field formations for their necessary action. The trade may also be suitable informed.