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Customs - Notifications (Tariff)18.01.1994

EOU, FTZ, STP, EHTP - Exemption from Additional duty to goods exempted from Customs duty when imported by 100% EOUs or Units in FTZ.

Document Text

Notification No. 5/94-Customs Dated 18-1-1994 All goods imported into India by a 100% EOU or a unit working in a free trade zone and exempted from basic customs duty and additional duty. In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India by a hundred per cent export oriented unit or a unit working in a free trade zone and when such goods are wholly exempted from the duty of customs specified in the said First Schedule to the Customs Tariff Act, 1975 (51 of 1975) by virtue of any notification of the Government of India in the Department of Revenue and Banking or in the Ministry of Finance (Department of Revenue), from the whole of the additional duty leviable thereon under section 9A of the said Customs Tariff Act. Notification No. 5/94-Cus. dated 18-1-1994.

Source: Government of India — Customs - Notifications (Tariff), dated 18.01.1994. Text is machine-extracted for reference; the officially published version prevails. Not legal advice.

HS Codes Referenced

196219751994

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