6.20

Others Entitlements

(a) FOB value of export of an EOU / EHTP / STP / BTP unit can be clubbed with FOB value of exports of its parent company in DTA or vice versa for the purpose of according Export House and Trading House status.

(b) Sectoral norms as notified by Government shall apply to FDI in service activities.

(c) STP Units / EHTP Units / Software EOUs may also use all duty free equipment / goods for training purpose (including commercial training), subject to condition that no duty free equipment / goods shall be installed outside premises of the unit for this purpose.

(Above Para (c) has been substituted vide PUBLIC NOTICE NO.25/2016, DT. 13/08/2016)

[OLD- (c) STP Units / EHTP Units / Software EOUs may also use all duty free equipment / goods for training purpose (including commercial training), subject to condition that no duty free equipment / goods shall be installed outside bonded premises for this purpose.]

(d) Export of iron ore shall be subject to decision of Government. Requirements of other conditions of exports like minimum export price / export in consumer pack etc. as per ITC (HS) shall apply in case raw materials are sourced from DTA and exported without further processing / manufacturing by EOU. Export of textile items shall be covered by bilateral agreements. Wood based units shall comply with direction of Supreme Court contained in its order dated 12.12.1996 in Writ (civil) No 202 of 1995-T.N.Godavarman Thirrumulppad v/s Union of India and others with WP (Civil) No 171 of 1996 in regard to use of timber / other wood.