Clarification with respect to amendments to Customs and Central Excise notifications for Export Oriented Units (EOUs)

Circular No. ES/309 /2018-19                                                           December 10, 2018 

To: Members of the Council

Sub: Clarification with respect to amendments to Customs and Central Excise notifications for Export Oriented Units (EOUs)

Dear Member,

This is to inform you that CBIC has issued Circular No. 50/2018-Customs dated 6th  December, 2018 by amending notifications related to EOU/EHTP/STP/BTP schemes in order to align them with the present FTP, 2015-2020 as well as to remove redundancies that had crept in over the time on account of changes/supersession of certain other notifications mentioned therein and legal developments such as the introduction of GST and exempting the EOUs from the application of the Customs warehousing provisions

Please make a note of the following -

Notification No. 52/2003-Customs, dated 31.03.2003 amended by Notification No. 79/2018-Customs, dated 05.12.2018

Notification No. 22/2003-Central Excise, dated 31.03.2003 amended by Notification No. 23/2018–Central Excise, dated 05.12.2018

Notification no. 23/2003-Central Excise, dated 31.03.2003 amended by Notification No. 23/2018–Central Excise, dated 05.12.2018

Notification No. 24/2003-Central Excise, dated 31.03.2003 amended by Notification No. 23/2018–Central Excise, dated 05.12.2018

Revised B-17 bond– by Notification No. 1/2018–Central Excise (N.T.), dated 05.12.2018

This is for your information.

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR