Inter Unit Transfer
6.13
(a) Transfer of manufactured goods from one EOU EHTP/STP/BTP unit to another EOU/EHTP/STP/BTP/ SEZ unit will be allowed.
(b) Capital goods may be transferred or given on loan to other EOU/EHTP/STP/BTP/SEZ units with prior intimation to the concerned Development Commissioner and Customs authorities.
(c) Goods supplied by one unit of EOU/EHTP/STP/BTP to another unit shall be treated as imported goods for the second unit for the purpose of payment of duty, on DTA sale by the second unit.