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100% Export Oriented Unit Scheme - 100% EOU Scheme
Home List Manuals Central Excise Manual 100% Export Oriented Unit Scheme - 100% EOU Scheme This
 

100% Export Oriented Unit Scheme - 100% EOU Scheme

Ch. No.

Topic

1 Abbreviations Used
 
2 Background, Objectives and Incentives/facilities available to EOUs
 
3 Setting up of EOU, Minimum Investment Criterion and Approvals
 
4 Conversion of DTA unit to EOU Unit
 
5 Administrative Control
 
6 Customs Bonding
 
7 Procedure for bonding
 
8 Manufacture in Bond
 
9 B-17 Bond, Bond Amount, Execution of Bond, Waiver of Bank Guarantee, Acceptance of the Bond, Bond Register
 
10 Re-warehousing of goods imported or procured indigenously by EOUs
 
11 Payment of Cost Recovery Charges or Merchant Overtime (MOT)
 
12 Duty Free Procurement
 
13 Issuance of Pre-authenticated CT-3 Books
 
14 Availment of CENVAT Credit
 
15 Import by EOU/EHTP/STP Units
 
16 Into-bond Bill
 
17 Period of Utilization
 
18 Export by EOU/EHTP/STP Units
 
19 Self Certification of Export Cargo
 
20 Export through Courier, Export through Post, Export through Electronic Mode
 
21 Agricultural & Aquaculture Units
 
22 Granite Sector Units
 
23 STP/EHTP Scheme
 
24 Sub-contracting of Production or production Process by EOU to DTA unit and Job-working by EOU for DTA unit.
 
25 Requirement of Bank Guarantee by EOU
 
26 Permission for Job work
 
27 Removal of Jigs/Moulds/Dies to Job-worker premises
 
28 Export of goods from Job-worker’s Premise
 
29 Job working facility to Gems and Jewellery EOUs
 
30 Job-Working Abroad
 
31 Job-work by EOU for DTA Unit
 
32 DTA sale by EOUs - Duty Leviability on DTA Sales
 
33 DTA sale entitlement
 
34 DTA sale in case of Gems and Jewellery units
 
35 Prohibition on DTA Sale for Specified EOUs
 
36 Advance DTA Sale
 
37 Valuation of Goods sold in DTA
 
38 Duty to be paid on DTA sale made
 
39 DTA sale of goods manufactured wholly out of Indigenous raw material
 
40 DTA sale of By-product & Rejects
 
41 DTA sale of Rags, Trimmings and Tailor cuttings
 
42 DTA sale of specified miscellaneous goods
 
43 DTA sale by Gems and Jewellery EOUs
 
44 Other DTA sales
 
45 Important Points to be noted regarding DTA Sale by EOUs
 
46 Monitoring & Control of EOU; Debonding of EOUs
 
47 Role of Development Commissioner
 
48 Role of Central Excise Department
 
49 Export obligation for EOUs
 
50 Provision for NFE Calculation [Net Foreign Exchange Earnings]
 
51 Supplies though not Import, but treated as Import for NFE purpose
 
52 Supplies though not Export, but treated as Export for NFE purpose
 
53 Guideline for monitoring performance of EOUs
 
54 Action for shortfall in achievement of NFE after 3rd year of commencement
 
55 Monitoring of Utilization of Goods Imported or Procured Duty Free
 
56 Accountal of inputs in accordance with Standard Inputs-Output Norms (SION)
 
57 Monitoring other than NFE
 
58 Issuance of SCN against EOUs
 
59 Debonding from EOU Scheme
 
60 Depreciation of Debonded Capital goods of Computer & Computer Peripheral
 
61 Depreciation in cases where NFE has not been achieved
 
62 Relevant Date for payment of duty at the time of De-bonding
 
63 Debonding in cases where SCN is pending for Adjudication
 
64 Important changes in EOU Scheme in 2013
 
65 Important changes in EOU Scheme in 2014
 
66 Comparison of EOU and SEZ Schemes
 
 
 
 
 

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