| 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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