Eximkey - India Export Import Policy 2004 2013 Exim Policy
Leasing of Capital Goods

7.11.1

SEZ unit may, on the basis of a firm contract between the parties, source the capital goods from a domestic/foreign leasing company. In such a case the SEZ unit and the domestic/ foreign leasing company shall jointly file the documents to enable import/procurement of the capital goods without payment of duty.

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