Granite Sector Units - Central Excise Practice Manual (OLD) - Central Excise

Granite Sector Units The EOUs engaged in processing of articles of granite are allowed to import or procure specific items as specified in the exemption notification Nos. 52/2003-Customs and 22/2003-CE, both dated 31-3-2003 respectively, subject to the conditions of the exemption notifications and FTP and are also allowed to transfer/supply capital goods and inputs (as specified in the notifications) to the quarries with prior intimation to the jurisdictional Assistant/Deputy Commissioner of Customs for the purpose of quarrying of granite. The granites so quarried are required to be brought back to the EOUs for further manufacturing/ processing and export thereof. This facility of duty free import/ procurement of equipments for quarrying of granite is available only to the units having manufacturing/processing unit operating under EOU Scheme. The granite so quarried is not allowed to be exported as such and is required to be transferred to the processing unit of the importer/user industry (in case of procurement) operating under EOU Scheme. However, the granite so quarried may be supplied to other granite processing EOU units without payment of duty. The granite quarried is not allowed to be sold in DTA. (Ref. : CBEC Circular No. 49/2000- Cus., dated 12/5/2000 ).