EOUs/EPZ/EHTP/ESTP Units - Manufacture of non-excisable goods - No recourse to Exemption Notification No. 2/95-CE dt. 4.1.95

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..... ication regarding. A case has been brought to the notice of the Board wherein a unit in an EPZ had imported more or less full assembled articles and after some minor processing had exported some of the articles but had also cleared a substantial quantity into the DTA in accordance with the EXIM Policy. A question had been raised whether the benefit of 50% duty concession available in terms of N .....

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..... on such goods has been prescribed in terms of Notification No. 2/95-Central Excise dated 4.1.1995 where, inter alia, the duty concession of 50% on the customs duty is available. Where, however, the articles produced manufactured, packaged or processed in the unit are not excisable i.e. the nature of activity in the EPZ with relation to such goods does not result in the emergence of any excisable .....

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..... es since the goods are not excisable, there is no question of having recourse to a Central Excise Exemption Notification (Notification No. 2/95-Central Excise or any other Central Excise Notification). 3. The aforesaid interpretation would equally apply to other 100% EOU Schemes such as EHTP Scheme, STP Scheme of Exemption for Aquaculture, Horticulture, Sericulture, Viticulture, etc. whether the .....

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