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Customs - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Purchase from 100% EOU and export - 100% EOU are not entitled ...


EOUs Ineligible for Export Incentives Under Vishesh Krishi Upaj Yojna; Cannot Claim Benefits Indirectly Through Appellants.

February 17, 2020

Case Laws     Customs     SC

Purchase from 100% EOU and export - 100% EOU are not entitled for export incentives and exemption - Vishesh Krishi Upaj Yojna - the medium of the appellant cannot be used to avoid the intended purport of the policy - the export-oriented units cannot use the appellant for export under the Scheme and to claim benefit of export when it is not permissible for them directly.

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