TMI BlogEXPORT ORIENTED UNITS (EOUs), ELECTRONICS HARDWARE TECHNOLOGY PARKS (EHTPs), SOFTWARE TECHNOLOGY PARKS (STPs) SCHEME AND BIO-TECHNOLOGY PARKS (BTPS).X X X X Extracts X X X X X X X X Extracts X X X X ..... al may be granted by DC after clearance by Board of Approval (BoA). 6.3.3 Proposals for setting up EOU requiring industrial licence may be granted approval by DC after clearance of proposal by BoA (as per Appendix 14-I-D) and Department of Industrial Policy and Promotion (DIPP) within 45 days on merits. 6.3.4.1 STP / EHTP complexes can be set up by Central Government, State Government, Public or Private Sector Undertakings or any combination thereof, duly approved by Inter-Ministerial Standing Committee (IMSC) in Ministry of Communication and Information Technology (Department of Information Technology). Application for setting up EHTP / STP unit shall be in format prescribed by Ministry of Communication and Information Technology (Department of Information Technology - DoIT) and shall be submitted to officer designated by DoIT . 6.3.4.2 BTP can be set up by Central Government, State Government, Public or Private Sector Undertakings or any combination thereof. Application for setting up of BTP shall be submitted to Department of Bio-Technology (DoBT) and such applications which meet guidelines prescribed by DoBT will be approved and recommended to DGFT for not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... based on prevailing Gold / US$ rate and US$ / INR rate in notional rate certificate. Certificate issued by nominated agency should not be older than 3 working days of date of shipment. 6.5.3 Exporter shall have flexibility to fix price and repay gold loan within 180 days from date of export. Price shall be communicated to nominated agencies who will issue a certificate showing final confirmation of rate to bank negotiating document, to ensure export proceeds are realized at this rate. 6.5.4 Gem Jewellery and Jewellery EOUs may re-export imported goods and export domestically procured goods, including goods generated out of partial processing / manufacture. Besides, supply of unsuitable / broken cut and polished diamonds, precious and semi-precious stones upto 5% of value of imported or indigenously procured goods to DTA against valid Gem Jewellery REP as applicable on payment of appropriate duty is also permitted. Import / Domestic Procurement of Goods 6.6.1 Goods permitted to be imported / procured from DTA shall include: (a) Raw materials, components, consumables, intermediates, spares and packing materials; (b) Capital goods, whether new or seco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against import of items [covered by Chapter 9 of ITC (HS)] and coconut oil shall be fulfilled within a period of 90 days from the date on which first import consignment is cleared by Customs Authorities. However in case of import of spices for VA purpose like crushing / grounding / sterlisation or for manufacture of oils and oleoresins and not for simple cleaning, grading, re-packing etc., EO shall be fulfilled within 120 days. (d) Goods already imported / shipped / arrived before issue of LoP / LoI are also eligible for duty free clearance under EOU / EHTP / STP / BTP scheme provided customs duty has not been paid and goods have not been cleared from Customs. Fax machines / laptop computers outside approved premises 6.8.1 EOU / EHTP / STP / BTP units may install one fax machine at a place of its choice, outside premises of unit, subject to intimation of its location to concerned Customs / Central Excise authorities. 6.8.2 EOU / EHTP / STP / BTP units may, temporarily take out of premises of unit duty free laptop computers and video projection systems for working upon by authorized employees. 6.8.3 EOU / EHTP / STP / BTP units may install personal compu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribed in Annexure to Appendix 14-I-F to DC / Designated Officer in DOIT / DOBT and Customs and Central Excise authorities. 6.11.2 Unit shall be able to account for entire quantity of each category of homogenous goods imported / procured duty free, by way of exports, sales / supplies in DTA or transfer to other SEZ / EOU / EHTP / STP / BTP units and balance in stock. However, at no point of time units shall be required to correlate every import consignment with its exports, transfer to other SEZ / EOU/ EHTP / STP / BTP units, sales in DTA and balance in stock. Any matter for clarification as to whether goods are homogenous or not shall be decided by Units Approval Committee. Monitoring of NFE 6.12.1 Performance of EOUs shall be monitored by Units Approval Committee as per guidelines given in Appendix -14-I-G. Performance of EHTP / STP / BTP shall be monitored by DoIT / DoBT jointly with jurisdictional Central Excise / Customs authority. 6.12.2 Failure to ensure positive NFE or to abide by any of terms and conditions of LoP / LoI / IL / LUT shall render unit liable to penal action under provisions of FT (D R) Act, 1992 and Rules and Orders made there under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EOU / EHTP / STP / SEZ / BTP unit subject to condition that: (a) Goods shall be produced in EOU / EHTP / STP / BTP unit concerned. (b) Level of NFE or any other conditions relating to imports and exports as prescribed shall continue to be discharged by EOU / EHTP / STP unit concerned. (c) Export orders so procured shall be executed within parameters of EOU / EHTP / STP / BTP schemes and goods shall be directly transferred from unit to port of shipment. (d) Fulfillment of NFE by EOU / EHTP / STP / BTP units in regard to such exports shall be reckoned on basis of price at which goods are supplied by EOUs to other Exporter or other EOU / EHTP / STP / BTP / SEZ unit. (e) All export entitlements, including recognition as Status Holder would accrue to exporter in whose name foreign exchange earnings are realized. However, such export shall be counted towards fulfillment of obligation under EOU / EHTP / STP / BTP scheme only. Other Entitlements 6.20.1 FOB value of export of an EOU / EHTP / STP / BTP unit can be clubbed with FOB value of exports of its parent company in DTA or vice versa for purpose of according Export House and Trading House status. 6.20.2 Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration is required and export may be effected either from job worker's premises or from premises of unit. Export of such products from job worker's premises shall not be allowed through third parties as provided in FTP. 6.21.4 EOUs may be permitted to remove moulds, jigs, tools, fixtures, tackles, instruments, hangers and patterns and drawings to premises of sub-contractors subject to conditions that these shall be brought back to premises of units on completion of job work within a stipulated period. Raw materials may or may not be sent along with these goods. 6.21.5 In case of sub-contracting of production process abroad, goods may be exported from sub-contractor premises subject to conditions that job work charges shall be declared in export declaration forms, invoices etc. and full repatriation of foreign exchange. Contract farming 6.22 EOUs engaged in production / processing of agriculture / horticulture / aquaculture products, may, on basis of annual permission from Customs authorities, take out inputs and equipments (specified at Appendix 14-I-J) to DTA farm subject to following conditions:- (a) Supply of inputs by EOUs to contract farm(s) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... days. Sale through showrooms/ retail outlets at International Airports. 6.26 EOUs may set up showrooms /retail outlets at International Airports for sale of goods in accordance with procedure laid down by Customs authorities. Items remaining unsold after a period of 60 days shall be exported or returned to respective EOUs. Personal carriage of Import / export Parcels including through foreign bound passengers 6.27.1 Import / export through personal carriage of gem and jewellery items may be undertaken as per procedure prescribed by Customs. Export proceeds shall be realized through normal banking channel. Import / export through personal carriage, other than gem and jewellery units, shall be allowed provided goods are not in commercial quantity. 6.27.2 For Personal carriage of jewellery by foreign bound passenger, following documents shall be submitted by EOU units as proof of exports: (a) Copy of shipping bill filed by EOUs ; (b) A copy of Currency Declaration Form filed by Foreign buyer with Customs at time of his arrival; and (c) Foreign Exchange Realisation / Encashment Certificate from Bank. 6.27.3 In addition to this, Personal Ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mode of export including through courier agencies / post. 6.29.4 An EOU on basis of records maintained by them and on prior intimation to customs authorities may send samples to other EOUs for display on returnable basis within a period of 30 days. Donation of Computer and Computer peripherals 6.30 EOU / EHTP / STP / BTP unit may be allowed by Customs authorities concerned to donate imported / indigenously procured (bought or taken on loan) computer and computer peripherals, including printer, plotter, scanner, monitor, keyboard and storage units without payment of duty, two years after their import / procurement and use by units, to a school run by Central Government, or Government of a State or, a Union Territory or, a local body, an Educational Institution run on non-commercial basis by any organization, a Registered Charitable Hospital, a Public Library, a Public Funded Research and Development Establishment , a Community Information Center run by Central Government or, Government of a State or, a Union Territory orlocal body, an Adult Education Center run by Central Government or, Government of a State or, a Union Territory or a local body, or an organization ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 13 read with Section 11 of FT (D R) Act, 1992 in respect of STP / EHTP as mentioned in Gazette Notification No. S.O. 106 (E) dated 30-1-2006. Similarly in case of units under BTP, necessary approval / permission shall be granted by officer designated by DoBT. However, designated officers shall adopt criteria for automatic approval of new units as laid down in Appendix 14-I-B. Administration of EOUs / Power of DC/ Designated Officer 6.34 DC / Designated Officer shall have following powers in respect to units. Jurisdiction of DC is given in Appendix 14-I-K. (1) Conversion of sick / closed DTA unit into EOU; (2) Conversion of EOU to STP / EHTP / BTP and vice-versa as per prescribed procedure; (3) To allow increase in value of capital goods in terms of Indian Rupees, on account of foreign exchange rate fluctuations; (4) To permit capacity enhancement without any limit in case of de-licensed industries only; (5) Permit broad-banding for similar goods and activities mentioned in LoP or to provide for backward or forward linkages to existing line of manufacture; (6) Authorize change in name of company or implementing agency and change from a compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in DTA may be allowed on payment of applicable duty and Import Policy in force on date of such clearance. Depreciation norms 6.36.1 Depreciation up to 100% is permissible for Computers and Computer peripherals in 5 years and 10 years in case of other items. Depreciation norms for Computers and Computer peripherals 6.36.2 Depreciation for computers and computer peripherals shall be as follows:- 10% for every quarter in first year; 8% for every quarter in second year; 5% for every quarter in third year; 1% for every quarter in fourth and fifth year. Depreciation norms for other Capital goods 6.36.3 For capital goods, other than above, depreciation rate would be as follows:- 4% for every quarter in first year; 3% for every quarter in second and third year; and 2.5% for every quarter in fourth and fifth year. 2% for every quarter thereafter. Conversion 6.37.1 Existing DTA units, may also apply for conversion into an EOU / EHTP / STP / BTP unit, but no concession in duties and taxes would be available under scheme for plant, machinery and equipment already installed. On conversion, they would get Income Tax concessions but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sets 6.39.5 Procurement of DG set of capacity commensurate with actual requirement of unit shall be permitted under intimation to DC and jurisdictional Central Excise authority. Temporary removal of Capital Goods 6.39.6 Eligible EOU units may remove their capital goods or parts thereof for repairs under prior intimation to jurisdictional Asstt. / Deputy Commissioner of Customs or Central Excise. Clearance of rejects in DTA 6.39.7 Request for permission for DTA clearance of rejects shall be considered by jurisdictional Excise Authority on priority basis. Personal carriage of samples 6.39.8 Personal carriage of samples of Gems Jewellery by status holder EOUs are allowed subject to limit fixed in Para 6.24 without a need for prior permission from DC / Customs / Central Excise. Activities which do not require permission 6.39.9 In respect of following activities of a status holder, permission will not be required from DC or jurisdictional Central Excise authority: DTA sale of finished products in terms of para 6.8(a) of FTP, Participation in exhibition and Personal carriage of Gems Jewellery for export promotion tours subject t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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