06 August 2012
The Board through instruction dated 13-3- 1991 issued from F.No434/5/91-Cus-IV has extended facility of factory stuffing to EOU’s. The Board vide Circular No 60/2001-Cus dated 1/11/2001 has further simplified the procedure relating to Factory stuffing and decided to discontinue the practice of renewal of permission for factory stuffing every six months. . In effect, the permission for factory stuffing is valid even without renewal. However, in case any thing adverse is noticed against the exporters, the customs may withdraw the permission.
The Circular 60/2001-Cus does not specifically mention EOUs. However, to facilitate exports by EOUs and simplify the procedure, it has been decided that no renewal of permission for factory stuffing shall be required in respect of all EOUs. However, in case any thing adverse is noticed against the exporters, the customs/central excise authority may withdraw the permission.
Further, the eligible EOUs shall be allowed factory stuffing based on their prior intimation and without any permission Refer to Circular No. 12/2005-Custom 4th March, 2005
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