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TMI BlogEXPORT ORIENTED UNITS (EOUs), ELECTRONICS HARDWARE TECHNOLOGY PARKS (EHTPs), SOFTWARE TECHNOLOGY PARKS (STPs) SCHEME AND BIO-TECHNOLOGY PARKS (BTPs)X X X X Extracts X X X X X X X X Extracts X X X X ..... l licence may be granted approval by DC after clearance of proposal by BoA (as per Appendix 14-I-D) and Department of Industrial Policy and Promotion within 45 days on merits. 6.2.4 STP / EHTP complexes can be set up by Central Government, State Government, Public or Private Sector Undertakings or any combination thereof, duly approved by Inter-Ministerial Standing Committee (IMSC) in Ministry of Communication and Information Technology (Department of Information Technology - DoIT). Application for setting up EHTP / STP unit shall be in format prescribed by DoIT and shall be submitted to officer designated by DoIT. 6.2.5 BTP can be set up by Central Government, State Government, Public or Private Sector Undertakings or any combination thereof. Application for setting up of BTP shall be submitted to Department of Bio-Technology (DoBT) and such applications which meet guidelines prescribed by DoBT will be approved and recommended to DGFT for notification. Application for setting up of BTP unit shall be submitted to officer designated by DoBT. 6.2.6 LoP / LoI shall specify item(s) of manufacture / service activity, annual capacity, projected annual export for first five years in do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of shipment. 6.4.3 Exporter shall have flexibility to fix price and repay gold loan within 180 days from date of export. Price shall be communicated to nominated agencies who will issue a certificate showing final confirmation of rate to bank negotiating document, to ensure export proceeds are realized at this rate. 6.4.4 Gems & Jewellery EOUs may re-export imported goods and export domestically procured goods, including goods generated out of partial processing / manufacture. Besides, supply of unsuitable / broken cut and polished diamonds, precious and semi-precious stones upto 5% of value of imported or indigenously procured goods to DTA against valid Gems & Jewellery REP as applicable on payment of appropriate duty is also permitted. Import / Domestic Procurement of Goods 6.5.1 Goods permitted to be imported / procured from DTA shall include: (a) Raw materials, components, consumables, intermediates, spares and packing materials; (b) Capital goods, whether new or second-hand, including inter-alia following and their spares: (i) DG sets, captive power plants, transformers and accessories for all above. (ii) Pollution control equipment. (iii) Quality assurance equi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port of spices for VA purpose like crushing / grinding / sterilization or for manufacture of oils and oleoresins of pepper, cardamom and chillies (and not for simple cleaning, grading, re-packing etc.), EO shall be fulfilled within 120 days from the date of importation of first consignment. However, for imports completed up to 31.12.2008, export obligation period shall be 150 days from the date of clearance. In case of import of spices (other than pepper, cardamom and chillies) for manufacture of spice oils and oleoresins, EO shall be fulfilled within 12 months. (d) Goods already imported / shipped / arrived before issue of LoP / LoI are also eligible for duty free clearance under EOU / EHTP / STP / BTP scheme, provided customs duty has not been paid and goods have not been cleared from Customs. (e) Consumption of inputs by the EOU / EHTP / STP / BTP unit shall be based on the Standard Input Output Norms (SION) provided that: (i) where no SION have been notified, generation of waste, scrap and remnants upto 2% of input quantity shall be allowed; (ii) where additional items other than those given in SION are required as inputs or where generation of waste, scrap and remnants is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates, components, consumables, parts and packing materials. 6.9.2 If any goods are obtained from another EOU / EHTP / STP / BTP / SEZ unit, or procured from an international exhibition held in India, or bonded warehouses or precious metals procured from nominated agencies, value of such goods shall be included under 'B'. 6.9.3 If any capital goods are imported duty free or leased from a leasing company, received free of cost and / or on loan basis or transfer, CIF value of capital goods shall be included prorata, under 'B' for period it remains with units. 6.9.4 For annual calculation of NFE, value of imported capital goods and lump sum payment of foreign technical know-how fee shall be amortized as under: 1st - 10th year : 10% Provided that above amortization rates would be applicable only if an undertaking is given by a unit that it will not exit to DTA in the first 10 years. For existing units, proportionate Customs and excise duty must be paid where NFE is less than depreciation already claimed, before exit. Maintenance of accounts 6.10.1 EOU / EHTP / STP / BTP unit shall maintain proper account, and shall file digitally signed quarterly and annual report as prescribed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DTA 6.16 Supplier of precious and semi-precious stones, synthetic stones and processed pearls from DTA to EOUs shall be eligible for grant of Replenishment Authorisation at rates and for items mentioned in HBP v1. Procedure for submission of application for grant of Replenishment Authorisation as contained in relevant Chapter of HBP v1 shall be applicable. However, application shall be made to DC concerned. Such supplies to EOUs are not treated as deemed exports for purpose of any of deemed export benefits. Application for grant of entitlements 6.17 Application for grant of all entitlements may be made to DC concerned. Export through other exporters 6.18 An EOU / EHTP / STP / BTP unit may export goods manufactured / software developed by it through other exporter, or any other EOU / EHTP / STP / BTP / SEZ unit subject to condition that: (a) Goods shall be produced in EOU / EHTP / STP / BTP unit concerned. (b) Level of NFE or any other conditions relating to imports and exports as prescribed shall continue to be discharged by EOU / EHTP / STP / BTP unit concerned. (c) Export orders so procured shall be executed within parameters of EOU / EHTP / STP / BTP schemes and goods sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d jewellery. (d) EOUs shall be eligible for wastage as applicable as per para 4A.2 of HBP v1 for sub-contracting and against exchange. (e) DTA unit undertaking job work or supplying jewellery against exchange of gold / silver / platinum shall not be entitled to deemed export benefits. 6.20.2 Facility of getting job work done from DTA unit will be available even when job worker is not registered with Central Excise authority, subject to condition that goods are brought back to premises of unit on completion of job work. 6.20.3 Export of finished goods from job worker's premises may be permitted, provided such premises are registered with Central Excise authorities. Where job worker is SEZ / EOU / EHTP / STP / BTP unit, no such excise registration is required and export may be effected either from job worker's premises or from premises of unit. Export of such products from job worker's premises shall not be allowed through third parties as provided in FTP. 6.20.4 EOUs may be permitted to remove moulds, jigs, tools, fixtures, tackles, instruments, hangers and patterns and drawings to premises of sub-contractors, subject to condition that these shall be brought back to premises of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is participating in more than one exhibition within 45 days of close of first exhibition, then 60 days shall be counted from date of close of last exhibition. In case of exhibition in USA, the time period shall be 90 days instead of 60 days mentioned above. (d) In case of personal carriage of goods and for holding / participating in overseas exhibitions, value of such gems and jewellery shall not exceed US $ 5 million. Personal Carriage of gems and jewellery for Export promotion tours 6.23 Personal carriage of gold / silver / platinum jewellery, cut and polished diamonds, precious, semi-precious stones, beads and articles as samples upto US $ 1 million for export promotion tours, and temporary display / sale abroad by EOUs, is also permitted with approval of DC subject to following conditions:- (a) EOU shall bring back goods or repatriate sale proceeds within 45 days from date of departure through normal banking channel. (b) Unit shall declare personal carriage of such samples to Customs while leaving country and obtain necessary endorsement. Export through show-rooms abroad / duty free shops 6.24 Export of goods is also permitted for display / sale in permitted shops set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing / R&D purpose to any recognised laboratory / institution upto Rs.5 lakhs per annum without payment of duty, on giving suitable undertaking to Customs for return of goods. However, if goods have been consumed / destroyed in process of testing etc. a certificate from laboratory / institution to this effect be furnished to Customs. Samples 6.28.1 EOU / EHTP / STP / BTP units may on basis of records maintained by them, and on prior intimation to Customs authority, supply or sell samples in DTA for display / market promotion on payment of applicable duties. 6.28.2 Remove samples without payment of duty, on furnishing a suitable undertaking to Customs authorities for bringing back samples within a stipulated period. 6.28.3 An EOU may export free samples, without any limit, including samples made in wax moulds, silver mould and rubber moulds through all permissible mode of export including through courier agencies / post. For statutory requirement of Stability & Retention sample with manufacturer, an EOU / EHTP / BTP / STP unit may re-import without payment of duty, those samples, which were exported by it, under intimation to Custom Authorities, and FOB value of such samples sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustrial licence under Industrial (Development & Regulation) Act, 1951 shall be considered by BoA. (b) to consider and permit conversion of units in SEZ to EOU; (c) to monitor performance of units; (d) to supervise and monitor permission, clearances, licences granted to units and take appropriate action in accordance with law; (e) to call for information required to monitor performance of unit under permission, clearances, licenses granted to it; (f) to perform any other function delegated by Central Government or its agencies; (g) to perform any other function as may be delegated by State Governments or its agencies; and (h) to grant all approvals and clearances for establishment and operation of EOUs. Approval of EHTP / STP / BTP units 6.31.2 In case of units under EHTP / STP scheme, necessary approval / permission shall be granted by officer designated by DoIT/ Director (STPI). Designated officer shall also exercise powers of adjudication under Section 13 read with Section 11 of FT (D&R) Act, 1992 in respect of STP / EHTP as mentioned in Gazette Notification No. S.O. 106 (E) dated 30-1-2006. Similarly in case of units under BTP, necessary approval / permission shall be g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority for EOU / EHTP / STP / BTP unit. A separate Registration cum-Membership Certificate shall not be required in their cases as provided for in paragraph 2.44 of FTP except in case of spices. In case of spices, it would be mandatory for units to get themselves registered with Spices Board also. Importer Exporter Code No. (15) Allot Importer-Exporter Code number for EOUs, if same has already not been allotted to entity; Green Card (16) Issue of Green Card automatically after execution of LUT; (17) Grant / renewal of Status Certificate in respect of EOUs provided it does not involve clubbing of FOB value of exports of its parent company in DTA; (18) Publicity of EOU / EHTP / STP / BTP Scheme under their jurisdiction. Change of location / inclusion of additional location with BoA approval 6.33 BoA may consider change of location of EOU / EHTP / STP / BTP unit from place mentioned in LoP to another and / or to include additional location outside territorial jurisdiction of original DC / Designated Officer, subject to such conditions as BoA may decide. Clearance of Capital Goods in DTA 6.34 Clearance of capital goods, including second hand, in DTA shall be allowed as per FT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re given in Appendix 14-I-M. 6.38 FAST TRACK CLEARANCE PROCEDURE Eligibility 6.38.1 EOUs having a status holder certificate under FTP shall be eligible for Fast Track Clearance Procedure. Examination of Import Cargo 6.38.2 Status holder units shall be exempted from examination of import cargo at port of import. However, jurisdictional Commissioner of Customs / Central Excise may examine consignments at unit's place on random basis. Domestic procurement and import of goods 6.38.3 Units having physical export turnover of Rs. 15 crores and above in preceding financial year shall be allowed to import goods without payment of duty on basis of pre-authenticated procurement certificate issued by jurisdictional Customs / Central Excise Authority. Installation of Fax Machine / Computers 6.38.4 Eligible EOUs may install one fax machine and two computers in their administrative / registered office outside bonded premises under prior intimation to jurisdictional Asstt. / Deputy Commissioner of Customs or Central Excise. Procurement of DG sets 6.38.5 Procurement of DG set of capacity commensurate with actual requirement of unit shall be permitted under intimation to DC and jurisdict ..... X X X X Extracts X X X X X X X X Extracts X X X X
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