How Export Oriented Units (EOUs) are regulated has been explained in this booklet along with the facilities and concessions available under the Scheme. Following aspects are covered in the book:
- Basic features and objectives of the EOU Scheme; Incentives/facilities available to EOUs.
- Setting up an EOU. Minimum Investment Criteria. Procedure for approval of an EOU. Sector Specific Requirement for approval as an EOU.
- Administrative control over EOUs; Customs bonding; Procedure for Bonding.
- Duty Free Import/Procurement by EOUs; Availment of CENVAT Credit; Exports by EOU.
- Job-working of production or production process in DTA or other EOU/SEZ unit or abroad; Job work for DTA unit.
- DTA sale by EOU; Duty leviable on DTA sales; etc.
- Monitoring and control of EOUs; De-bonding of EOUs from EOU Scheme.
- Difference between SEZ and EOU Scheme.