Inter-unit transfer

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..... w 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 is allowed without payment of duty. Goods supplied by one unit to another unit are treated as imported goods for the receiving unit in terms of Para 6.13(c) of the FTP. Further the value of goods obtained f .....

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..... se 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 uni .....

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