Eximkey - India Export Import Policy 2004 2013 Exim Policy
Distinct Identity

6.32

If an industrial enterprise is operating both as a domestic unit as well as an EOU/EHTP/STP/BTP unit, it shall have two distinct identities with separate accounts, including separate bank accounts. It is, however, not necessary for it to be a separate legal entity, but it should be possible to distinguish the imports and exports or supplies affected by the EOU/EHTP/ STP/BTP units from those made by the other units of the enterprise.

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