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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

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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