Import/ procurement and warehousing - CBEC's Customs Manual 2023 - Customs

..... are not permitted. In the case of EOUs engaged in agriculture, animal husbandry, floriculture, horticulture, pisciculture, viticulture, aquaculture, poultry, sericulture, gem & jewellery manufacture and granite quarrying, only specified categories of goods mentioned in the relevant notification are permitted duty-free import. Indigenous excisable goods specified in Notification no. 22/2003-CE dated 31.03.2003 can be procured duty free. 4.2 The Customs exemption Notification No. 52/03-Cus. ( .....

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Import/ procurement and warehousing - CBEC s Customs Manual 2023 - Customs

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..... pletion of the LOP period, it is for the unit to decide whether to continue under, or to opt out, of the scheme. Where unit opts to continue, DC will extend approval period. If no intimation in this regard is received from unit within a period of six months of expiry of approval period, DC will take action, suo motu, to cancel approval under EOU scheme and take further action in this regard. Where units give their option to continue after expiry of six months as stipulated above, DC will grant e .....

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Import/ procurement and warehousing - CBEC s Customs Manual 2023 - Customs

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