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Imports for use in manufacture of export goods by 100% EOUs - Amendments to Notification Nos. 277/90-Cus., 138/91-Cus., 140/91-Cus., 95/93-Cus., 96/93-Cus., 126/94-Cus., 133/94-Cus., 196/94-Cus. and 53/97-Cus.

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..... is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India, in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table hereto annexed shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table. TABLE S. No. Notification No. and date Amendment (1) (2) (3) 1. 277/90-Customs, dated the 12th December, 1990. In the said notification, in paragraph 2, in Explanation, for clause (b), the following clause shall be substituted, namely :- "(b) hundred percent export oriented undertaking" means an undertakin .....

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..... f Government of India in the former Ministry of Industry and Civil Supplies, (Department of Industrial Development) No. S.O. 163(E)/RLIU/ 10(2)76, dated the 3rd March, 1976, the following words, brackets, letters and figures shall be substituted, namely :- "By hundred percent Export Oriented Units approved by the Board of Approvals for hundred percent Export Oriented Undertakings, appointed by the notification of Government of India in the former Ministry of Industry and Civil Supplies, (Department of Industrial Development) No. S.O. 163(E)/RLIU/ 10(2)76, dated the 3rd March, 1976 or the Development Commissioner concerned as the case may be". 4. Notification No. 53/97-Customs, dated the 3rd June, 1997. (a) I .....

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..... truments, hangers and patterns and drawings to the premises of sub-contractors subject to the condition that these goods shall be brought back to the bonded premises of Export Oriented Units on completion of the job work, within a stipulated period"; (c) after paragraph 3 and the Explanation, the following paragraph shall be inserted, namely :- "(3A) The Assistant Commissioner of Customs may permit to use computer system for training purpose (including commercial training) subject to the condition that no computer terminal shall be installed outside the bonded premises for the purpose". 5. Notification No. 133/94-Customs, dated the 22nd June, 1994. In the said noti .....

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..... emises of sub-contractors subject to the condition that these goods shall be brought back to the bonded premises of Export Oriented Unit in the Electronics Hardware Technology Park complex on completion of the job work, within a stipulated period."; (b) in the Table, for serial number 15 and the entries relating thereto, the following serial number and entries shall be substituted, namely :- Sl. No. Description of goods "15. Goods imported for repairs, recon- ditioning, testing calibration, quality improvement, upgradation of technology and re-engineering activities and export thereof within three years of the date of importation."; 7. Notification No. 96/93-C .....

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..... and that no computer terminal shall be installed outside the bonded premises for the purpose." 9. Notification No. 140/91-Customs, dated the 22nd October, 1991. In the said notification, in opening paragraph, after condition (13) the following condition shall be inserted, namely :- "(14) The Assistant Commissioner of Customs may permit use of computer system for training purpose (including commercial training) subject to the condition that the unit had achieved prescribed Net foreign exchange earning as percentage of exports and that no computer terminal shall be installed outside the bonded premises for the purpose." - Notification Tax Management India - taxmanagementindia - taxmanagement - taxman .....

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