Important changes in EOU Scheme in 2013 - Central Excise Practice Manual (OLD) - Central Excise

Important changes in EOU Scheme in 2013 In annual Supplement of Foreign Trading Policy, 2013-14, a new Para i.e. Para 6.7.5 in Handbook of Procedures, Vol. I, has been inserted. Under the newly inserted provision, Authorized person(s)/employee(s) of the IT related EOU/ STP/ EHTP and BTP has been permitted to work from home and/or a place outside the unit subject to the following conditions:- (a) There must be an Authorisation from the unit specifying the duration of such authorization. (b) Responsibility for carrying out the work and supervision, if any, be that of the unit, which will be liable for any misuse. (c) Export of the resultant products/ services would take place only from the premises of the unit.