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Import by post by 100% EOU - Recommendation for Ad-hoc exemption - Customs - F.No. 305/18/88-FTTExtract Import by post by 100% EOU - Recommendation for Ad-hoc exemption F.No. 305/18/88-FTT Dated: 9-12-1988 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Please refer to your D.O. letter No 12/81/81-EP dated the 18th July, 1988 regarding problem of duty free clearance of post parcels by approved 100% EOUs. 2 The matter was referred to the Ministry of Law for advice. The Ministry of Law have opined that goods imported by post would not be eligible to exemption under Notification No. 13/81-Customs dated 9.2.1981. we are, however, agreeable to considering specific cases if any, of imports by post by 100% EOU. for grant of ad-hoc exemption in case there are genuine difficulties in importing these goods by sea/air, Appropriate advance requests would have to made by the 100% EOU in such cases to Ministry of Finance with full detailed description of the item, the quantity and value etc. sought to be imported. You may like to apprise suitably the 100% EOUs, who are interested in importing some samples by post only.
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