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100% Export Oriented Unit Scheme - 100% EOU Scheme (OLD)
Home List Manuals Central Excise ManualCentral Excise Practice Manual (OLD)100% Export Oriented Unit Scheme - 100% EOU Scheme (OLD) This
 

Central Excise Practice Manual (OLD)

100% Export Oriented Unit Scheme - 100% EOU Scheme (OLD)

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Chapters / List

  1. Abbreviations Used
  2. Background, Objectives and Incentives/facilities available to EOUs
  3. Setting up of EOU, Minimum Investment Criterion and Approvals
  4. Conversion of DTA unit to EOU Unit
  5. Administrative Control
  6. Customs Bonding
  7. Procedure for bonding
  8. Manufacture in Bond
  9. B-17 Bond, Bond Amount, Execution of Bond, Waiver of Bank Guarantee, Acceptance of the Bond, Bond Register
  10. Re-warehousing of goods imported or procured indigenously by EOUs
  11. Payment of Cost Recovery Charges or Merchant Overtime (MOT)
  12. Duty Free Procurement
  13. Issuance of Pre-authenticated CT-3 Books
  14. Availment of CENVAT Credit
  15. Import by EOU/EHTP/STP Units
  16. Into-bond Bill
  17. Period of Utilization
  18. Export by EOU/EHTP/STP Units
  19. Self Certification of Export Cargo
  20. Export through Courier, Export through Post, Export through Electronic Mode
  21. Agricultural & Aquaculture Units
  22. Granite Sector Units
  23. STP/EHTP Scheme
  24. Sub-contracting of Production or production Process by EOU to DTA unit and Job-working by EOU for DTA unit.
  25. Requirement of Bank Guarantee by EOU
  26. Permission for Job work
  27. Removal of Jigs/Moulds/Dies to Job-worker premises
  28. Export of goods from Job-worker’s Premise
  29. Job working facility to Gems and Jewellery EOUs
  30. Job-Working Abroad
  31. Job-work by EOU for DTA Unit
  32. DTA sale by EOUs - Duty Leviability on DTA Sales
  33. DTA sale entitlement
  34. DTA sale in case of Gems and Jewellery units
  35. Prohibition on DTA Sale for Specified EOUs
  36. Advance DTA Sale
  37. Valuation of Goods sold in DTA
  38. Duty to be paid on DTA sale made
  39. DTA sale of goods manufactured wholly out of Indigenous raw material
  40. DTA sale of By-product & Rejects
  41. DTA sale of Rags, Trimmings and Tailor cuttings
  42. DTA sale of specified miscellaneous goods
  43. DTA sale by Gems and Jewellery EOUs
  44. Other DTA sales
  45. Important Points to be noted regarding DTA Sale by EOUs
  46. Monitoring & Control of EOU; Debonding of EOUs
  47. Role of Development Commissioner
  48. Role of Central Excise Department
  49. Export obligation for EOUs
  50. Provision for NFE Calculation [Net Foreign Exchange Earnings]
  51. Supplies though not Import, but treated as Import for NFE purpose
  52. Supplies though not Export, but treated as Export for NFE purpose
  53. Guideline for monitoring performance of EOUs
  54. Action for shortfall in achievement of NFE after 3rd year of commencement
  55. Monitoring of Utilization of Goods Imported or Procured Duty Free
  56. Accountal of inputs in accordance with Standard Inputs-Output Norms (SION)
  57. Monitoring other than NFE
  58. Issuance of SCN against EOUs
  59. Debonding from EOU Scheme
  60. Depreciation of Debonded Capital goods of Computer & Computer Peripheral
  61. Depreciation in cases where NFE has not been achieved
  62. Relevant Date for payment of duty at the time of De-bonding
  63. Debonding in cases where SCN is pending for Adjudication
  64. Important changes in EOU Scheme in 2013
  65. Important changes in EOU Scheme in 2014
  66. Comparison of EOU and SEZ Schemes
 
 
 

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