Transfer of Unutilized Raw Material from one EOU/ EPZ/ STP/EHTP Unit to another EOU/EPZ/STP/EHTP Unit under Paragraph 6.16 of the Policy- Reg

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..... Subject: Transfer of Unutilized Raw Material from one EOU/ EPZ/ STP/EHTP Unit to another EOU/EPZ/STP/EHTP Unit under Paragraph 6.16 of the Policy- Reg. It has been brought to the notice of the Board that the EOUs and units in EPZ/EHTP/STP are not being allowed to transfer unutilized materials procured / imported duty free to other such unit in spite of explicit provis .....

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..... may dispose off them in DTA on payment of applicable duties and on submission of import licence by the DTA unit, wherever applicable. The paragraph also permits transfer or sale of goods from an EOU/EPZ/EHTP/STP unit to another such unit. A plain reading of the paragraph makes it clear that sale of unutilized material to a DTA unit or to another EOU/EPZ/EHTP/STP unit can arise only in exceptional .....

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..... such unit shall be treated as import for the recipient unit and necessary endorsement to this effect may be made on all the documents pertaining to such inter-unit transfers. 4. Wide publicity may be given by issue of a Public Notice in this regard. 5. Difficulties, if any, faced in the implementation of above instructions, may be brought to the notice of the Board at an ear .....

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