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As you are aware aware the Scheme of 100% EOUs / EPZs envisages the transfer of goods imported or manufactured by a Unit from one Unit to another. Such transfer may be for purpose of use of the goods within the transferee unit or its export or further manufacture. While, this facility has been available since sometime, the purpose of such transfer had not been specifically mentioned
Your attention is drawn to the Ministry’s Circular No. 34/94 dated 12/12/94 emphasising the need for nexus between import items and inputs used in the export goods and the reference made therein in DGFT’s ALC Circular No. 17/94 dated 8.11.94 DGFT have
