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Setting up of EOU, Minimum Investment Criterion and Approvals

Central Excise - 100% Export Oriented Unit Scheme - 100% EOU Scheme - 03 - EOU Scheme & it s Working Setting up of EOU [Ref: Paragraph 6.1 of FTP] The units undertaking to export their entire production of goods and services (except permissible Sales in DTA under the FTP) are allowed to be set up under EOU Scheme for manufacture of goods including repair, re-making, re-conditioning, re-engineering or rendering of services. The trading unit/ trading activity is, however, not permitted under t .....

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cept in cases of certain specified sectors such as EHTP/STP/BTP, Handicrafts/agriculture/ floriculture /aquaculture /animal husbandry /information technology, services, Brass Hardware and Handmade Jewellery sectors, and such other sectors as decided by BOA) in plant & machinery are considered. All goods and services except items that are prohibited in ITC (HS) are allowed to be imported or exported by the EOUs for their authorized operations subject to the condition that the provisions of an .....

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an EHTP/STP unit is required to be submitted to the office designated by the Department of Information Technology. Application for setting up BTP unit is required to be submitted to the officer designated by the Department of Bio-Technology. Provisions of Customs Act, 1962 & Central Excise Act, 1944, which are applicable to EOUs are administered by the staff of jurisdictional Central Excise Commissionerate. Unit Approval Committee (UAC) For setting up a unit under EOU Scheme, approvals are .....

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EOU to SEZ unit. To monitor the performance of EOUs. To grant all approvals and clearances relating to the establishment, changes in constitution or activity, operation of EOU and take action for violations, if any. To perform any other function as may be delegated by the Central Govt./State Govt. or its agencies. Procedure for Approval of an EOU For setting up a manufacturing or Service sector EOU, three copies of application in the format prescribed in Appendix 14-I-A of HOP, Vol. I are requir .....

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as may be delegated by the BOA) is required to be placed by the DC before the BOA and approval or rejection is required to be conveyed to the unit within 45 days. On approval, a Letter of Permission (LOP), as per the format prescribed in Appendix 14-I-E of HOP Vol. I, is issued to the EOU by the DC /Designated Officer. LOP is valid for 3 years within which the EOU is required to commence commercial production. Validity of LOP can be further extended by another 3 years by the Competent Authority .....

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is received from unit within a period of six months of expiry of the approval period, the DC is required to cancel approval under EOU scheme. In case, the unit exercises their option to continue after expiry of six months as stipulated above, DC is empowered to grant extension after obtaining approval of BOA. Sector Specific Requirements for Approval of Unit under EOU Scheme [Specified in Appendix 14-I-C of HOP, Vol. I] (1) Coffee: Export of imported coffee shall be subject to approval from Cof .....

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ork to EOU/SEZ/DTA unit for dyeing of the fabric. (ii) None of the units making polyester Yarn - existing or new - shall be permitted to export through third party and they have to export directly. These restrictions shall not apply to units in the same SEZ. (4) Sale of Surplus Power:- The following procedure is required to be followed in regard to sale of surplus power by EOU/SEZ units:- (i) Whenever the Development Commissioner receives proposal for sale of surplus power, it would be examined .....

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writing of such supply and proper account of the consumption of raw material would be maintained by the supplying unit. The value of imported inputs and consumables shall be taken into account for NFE calculations of the supplying unit. (iii) The unit will obtain permission of the Assistant Commissioner of Customs/Central Excise for sale of surplus power in the DTA, after obtaining permission from the SEZs under the relevant statute. Duty on sale of power to the DTA shall be as per the notifica .....

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ment of the production capacity is allowed to units which are utilizing plastic waste/scrap. (c) Relocation of the existing units from one Zone to another will be approved on case-to-case basis. (d) EOU units be exempted from the purview of Public Notice No. 392 dated 1.1.1997 regarding restrictions on physical forms & sizes and inspection would be done by Zone. However for any supply into DTA, all conditions of public notice will apply. (6) Non ITA-I Items that may be sold in India: Followi .....

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