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 ..... ting up EOU requiring industrial 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued by nominated agency should not be older than 7 working days of 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 accessor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays from the date on which first import consignment is cleared by Customs Authorities. However, in case of import 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive year period or any other charges. It will also include payment made in Indian Rupees on high sea sales. "Inputs" mean raw materials, intermediates, 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. Mainten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (DG Sets) from one unit of EOU / EHTP / STP / BTP to another is permitted as prescribed in sector specific condition in Appendix 14-I-C. Supply of precious / semiprecious / Synthetic stones from 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 impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zero duty) shall be allowed to be taken out for sub-contracting. (c) Receive plain gold / silver / platinum jewellery from DTA / EOU / SEZ units in exchange of equivalent quantity of gold / silver / platinum, as the case may be, contained in said 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified photograph of products shall also be submitted. (b) In case of re-import, such items, on arrival shall be verified along with export documents before clearance. (c) Items not sold abroad shall be re-imported within 60 days of close of exhibition. However, in case exporter 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will be required for sending capital goods for repair within country. 6.27.2 EOU / EHTP / STP / BTP units may, on basis of records maintained by them and prior intimation to Customs authorities:- (a) Transfer goods to DTA / abroad for repair / replacement, testing or calibration and return. (b) Transfer goods for quality testing / 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 mou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Member Joint DGFT Member Joint/Deputy Development Commissioner of the Zone Member ] Unit Approval Committee for EOUs 6.31.1 Powers and functions of Unit Approval Committee of EOUs shall be as under:- (a) To consider applications for setting up EOUs other than proposals for setting up of unit in services sector (except R D, software and IT enabled services, or any other service activity as may be delegated by BoA). Items of manufacture requiring industrial 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 Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f broad banding; (11) Exercise powers of adjudication under Section 13 read with Section 11 of FT (D R) Act, in respect of EOUs as mentioned in Gazette Notification No. SO. 194(E) dated 6.3.2000; (12) Do valuation of exports declared on SOFTEX form by EOUs as per RBI A.D. (M.A Series) Circular AP (DIR series Circular No.9 dated 25.10.2001); (13) Issue eligibility certificates for grant of employment visa to low level foreign technicians to be engaged by EOUs as per Ministry of Home Affairs letter No. 25022 / 7 / 99- F.1 dated 20.9.1999; Registration - cum -Membership Certificate (14) Function as a Registering authority 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missible exemption in duties and taxes as applicable under relevant scheme. EHTP / STP / BTP units desiring conversion as an EOU may apply to DC concerned through Officer designated by DoIT / DoBT in same manner as applicable to new units. Likewise, EOU desiring conversion into EHTP / STP / BTP may apply to officer designated by DoIT / DoBT through DC concerned. 6.36.3 An EOU may be shifted to SEZ with approval of DC provided EOU has achieved pro-rata obligation under EOU scheme. Revival of Sick units 6.37 Subject to a unit being declared sick by appropriate authority, proposals for revival of unit or its take over may be considered by BoA. Guidelines on revival of sick units are 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion for Advance DTA sale 2 8. Permission for merger of units 7 9. Permission for enhancement of production capacity 3 10. Cancellation of LoP 3 11. Permission for debonding / exit 7 12. Permission for DTA sale 2 13. Eligibility certificate for employment visa for lower level technicians 2 14. Issue of Green Card 2 15. Renewal of Green Card Same day 16. Permission to lease CG 1 17. Permission for disposal of scrap / waste 2 18. Permission for change in name 2 19. Inter Unit Transfer 2 20. Wastage Norms, ad-hoc 2 21. Permission for re-import Same day 22. Permission for re-export Same day 23. Permission for replacement / repair of goods Same day 24. Allotment of I.E. Code 1 25. Authorization of softex form 1 26. Reimbursement of CST claims 7 27. Issue of GSP Certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X
|