Inter-unit transfer - CBEC's Customs Manual 2023 - Customs

..... 28. Inter-unit transfer: 28.1 Inter-unit transfer of manufactured and capital goods from one EOU unit to another EOU/SEZ unit is permitted in terms of Para 6.13 of the FTP. Sale of unutilized goods is also allowed from one EOU to another EOU/SEZ unit in terms of Para 6.15 of FTP. Interunit transfer of the raw material is not allowed in normal course. However, where a unit proves that it is not able to utilize the raw material, same can also be allowed to be transferred. 28.2 Inter-unit transfer .....

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Inter-unit transfer - CBEC s Customs Manual 2023 - Customs

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..... these goods and as outflow for the unit receiving these goods, for the purpose of calculation of NFE. 28.4 Capital goods and goods manufactured, produced, processed, or packaged in an EOU can be taken to another EOU/ SEZ unit without payment of duty under the cover of the usual commercial documents, such as, invoice & delivery challan for manufacture and export there from or for use within the unit after giving intimation to the proper officer. Both the units have to keep account of such rem .....

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Inter-unit transfer - CBEC s Customs Manual 2023 - Customs

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