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Customs - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

100% EOU - reimbursement of central sales tax - Appendix 14II ...


Reimbursement of Central Sales Tax for 100% EOUs: Procedure in Appendix 14II Must Align with Foreign Trade Policy.

October 10, 2018

Case Laws     Customs     HC

100% EOU - reimbursement of central sales tax - Appendix 14II aimed to lay down the procedure for claiming the benefit. In any case, such procedure could not have restricted the benefit by excluding the purchases from certain source which exclusion did not flow from the Foreign Trade policy itself.

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