Circular No. 105/95-Cus.
dated 29/9/95
F.No. 305/90/94-FTT
Government of India
Ministry of Finance
department of Revenue, New Delhi

Subject:  Amendment of Customs & Excise Exemption Notification Relating to the EOU/ STP/ EHTP Schemes – Waiver of condition of BOA’s Approval for import / procurement of Officer Equipment’s.

 I am directed to refer to notification no. 117/ 95-Cus. dt. 12.6.95, vide which the ten customs notification (13/ 81, 3/88, 138/91, 140/ 91, 95/93, 96/93, 126/94, 133/94, 177/94 – all customs) relating to EOU /EPZ /STP /EHTP were amended to omit the condition of obtaining the case by case permission of the Board of Approvals before importing officer equipment’s duty free. The eligible units can now import their requirements of “Office equipments, spares and consumables thereof” duty free under the relevant notifications, without the specific item-wise permission of the Board of Approval, which was the stipulation in the said notification prior to the said amendment.

2. As a corollary on the indigenous side, Notification No. 112/ 95-DE dt. 14.9.95 has been issued. The said notification amends notifications No. 126/94-CE dt. 2.9.94, 13/94-CE dt.10.11.94,1/95-CEdt. 4.1.95 and 10/95- CE dt. 23.2.95 in a manner similar to the one described in para 1 above. Units operating under the scheme enumerated in any of these four exemptions can now procure their requirements of indigenous” Office equipments, spares and consumables thereof” duty free, without any specific recommendation or permission from the Board of Approval as was being done earlier. Apart from this simplification and harmonisation of the description relating to this item in all these notifications, all other procedures and conditions continue to be the same.

3.Copy of Notification No. 112/95-CE dt. 14.9.95is enclosed herewith, alongwith copy of Notification No. 117/ 95-Cus. dt. 12.6.95* for ready reference. The amended provisions may be brought to the notice of the concerned field formations and also given wide publicity among the Trade.

(A.K. Raghunathan)
Senior Technical Officer FTT

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