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TMI Blog2018 (10) TMI 1331X X X X Extracts X X X X X X X X Extracts X X X X ..... red from appellant’s one EOU to another EOU unit under CT-3 procedure. No duty is required to be paid. The lower authority have confirmed the demand mainly on the ground that in terms of N/N. 52/2003-Cus, the appellant are entitle for removal duty free imported goods from their EOU this contention of the department does not hold good. This issue were considered by this Tribunal in case of Vijaya shrimp Farms Ltd [2014 (5) TMI 331 - CESTAT BANGALORE] wherein the Tribunal has held that the transfer of goods imported to another EOU for use is permitted. The appellant are permitted to clear imported goods to their other EOU unit - appeal allowed - decided in favor of appellant. - Appeal No. C/440/2010-DB - A/12126/2018 - Dated:- 10-9-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce was made under CT-3 procedure which was issued by the departmental authority, knowingly that the inputs as such has to be cleared from one EOU to another EOU of the appeals. He submits that the removal of goods from one EOU to another EOU is treated as removal of goods from one warehouse to another warehouse as provided under Section 64 of the Customs Act, 1962. He further submits that the Notification No. 52/2003-Cus in para 4 thereof itself provide to clear the imported goods under the Notification outside the unit to any other place in India, in accordance with foreign trade policy. He also refers to the foreign trade policy para No. 6.15 according to which the transfer of imported goods from one EOU to another EOU is permitted. He p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t-oriented undertaking, or Electronic Hardware Technology Park (EHTP) unit, or Software Technology Park (STP) unit, as the case may be, without payment of duty for the purpose of manufacture and export therefrom or for use within the unit subject to maintenance of proper accounts by both the receiving and supplying units; (iii) permit the goods (other then capital goods) or goods partially processed or manufactured or packaged in the unit, to be taken outside the unit without payment of duty for the purpose of test, repairs, replacement, calibration, refining, processing, display, job-work or any other operation necessary for manufacture of final product and to be returned to the unit, thereafter or remove the same without payment of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is clearly permissible under the said notification in accordance with the provision of foreign trade policy, under the foreign trade policy the relevant provision is given in para 6.15 which is reproduced below: (a) In case an EOU / EHTP / STP / BTP unit is unable to utilize goods and services, imported or procured from DTA, it may be (i) transferred to another EOU / EHTP / STP /BTP/ SEZ unit; or (ii) disposed off in DTA with approval of Customs authorities on payment of applicable duties and submission of import authorization; or (iii) exported. Such transfer from EOU / EHTP / STP / BTP unit to another such unit would be treated as import for receiving unit. (b) Capital goods and spares that have become obsole ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ground that in terms of notification No. 52/2003-Cus, the appellant are entitle for removal duty free imported goods from their EOU this contention of the department does not hold the goods. In view of the above clear provision, this issue were considered by this Tribunal in case of Vijaya shrimp Farms Ltd (Supra) wherein the Tribunal has held that the transfer of goods imported to another EOU for use is permitted. The relevant para of the order is reproduced below: 5. We have considered the submissions. In the Circular No. 13/95-Cus., dated 15-2-1995, the Government had clarified that 100% EOUs are free to transfer of goods imported or manufactured to another 100% EOU for the purpose of use of the goods or for export or further ..... X X X X Extracts X X X X X X X X Extracts X X X X
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