Items allowed duty free imports/procurement

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..... pment like material handling equipment, UPSs, quality assurance equipment, captive power plants, central air conditioning equipment, security systems, pollution control equipment, modular furniture and parts thereof etc. and also procure indigenous excisable goods without payment central excise duty required for the production/ job-work and other operations in terms of letter of permission (LOP). .....

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..... (EHTP) unit or a unit in Electronic Hardware Technology Park Complex under the export oriented scheme; production, manufacture or packaging of articles by export oriented undertaking in horticulture, agriculture and animal husbandry sector; (iv) Use in aqua-culture farm in connection with operational requirements of such aquaculture farm and export of aquaculture products so produced by export .....

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..... captive power plant would not get tax/duty benefits. Accordingly, the Notification nos. 52/2003- Customs dated 31.03.2003 and Notification no. 22/2023 Central Excise dated 31.03.2003 have been amended vide Notification no. 28/2023- Customs dated 01.04.2023- Customs dated 01.04.2023 and Notification no. 20/2023- Central Excise dated 26.04.2023 respectively. [Refer Circular No. 12/2023-Cus dated 24 .....

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