Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Discussions Forum
Home Forum Central Excise This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

Import of LOP listed items - Important clauses of the 100% EOU - LOP , Central Excise

Issue Id: - 1829
Dated: 24-3-2010
By:- Suvarna Kumar

Import of LOP listed items - Important clauses of the 100% EOU - LOP


  • Contents
What are the very important clauses of the 100% EOU - LOP . CAN WE IMPORT THE LOP LISTED ITEMS AND CAN WE EXPORT THIS ITEM AFTER SOME PROCESS ?

Posts / Replies

Showing Replies 1 to 2 of 2 Records

Page: 1


1 Dated: 25-3-2010
By:- Rama Krishana
You need to refer to appendix 14-I to 14-I-L to get the solution to your query - http://www.taxmanagementindia.com/Site-Map/Exim/List_Forms.asp

2 Dated: 30-3-2010
By:- R.S. Mangal
In LOP the item of manufacture is mentioned and the items of imports. An EOU can import the items as mentioned in para 6.5.1 of HBP Vol I provided it is not prohibited items of import. Para 6.5.1. of HBP---"Goods permitted to be imported / procured from DTA shall include: (a) Raw materials, components, consumables, intermediates, spares and packing materials; (b) Capital goods, whether new or second-hand, including inter-alia following and their spares: (i) DG sets, captive power plants, transformers and accessories for all above. (ii) Pollution control equipment. (iii) Quality assurance equipment. (iv) Material handling equipment, like fork lifts and overhead cranes, mobile cranes, crawler cranes, hoists and stackers. (v) Un-interrupted Power Supply System (UPS), Special racks for storage, storage systems, modular furniture, computer furniture, anti-static carpet, teleconference equipment, Servo Control System, Air-conditioners / Airconditioning system, panel for electricals and special data transmission cable. (vi) Security Systems. (vii) Tools, jigs, fixtures, gauges, moulds, dyes, instruments and accessories. (c) Raw materials for making capital goods for use within unit. (d) Others including (i) Prototypes and technical samples for existing product (s) and product diversification development or evaluation. (ii) Drawings, blue prints, charts, microfilms and technical data. (iii) Office equipment, including PABX, Fax machines, projection system, Computers, Laptop and Server. (e) Spares and consumables for above items. (f) Any other items not mentioned above with approval of BoA. "

Page: 1

Old Query - New Comments are closed.

Quick Updates:Latest Updates