Clearance of Capital goods from SEZ to DTA under EPCG -...
Capital Goods Transfer from SEZ to DTA: EPCG Benefits Require Strict Compliance, No Approval from Development Commissioners.
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
https://www.taxtmi.com/hi...
✓ Copied successfully !
Print
Print Options
ExpandCollapse
CustomsSeptember 12, 2023Case LawsAT
Clearance of Capital goods from SEZ to DTA under EPCG - Switchover thus from one scheme to another of capital goods needs to be construed strictly through specific mandate of the legislature and not liberally - E.P.C.G. till exit from SEZ unit is not available, nor has appellant produced any such mandate or opinion from administrative authorities like Dev. Commissioners approving such availment by customs - AT