Kandla Special Economic Zone and
is a 100% Export Oriented Unit ("EOU" for short) having
necessary license.
3. For its manufacturing activity ... short) or non Domestic Tariff Area such as
EOU. As per the Foreign Trade Policy 20042009, during
the period between between
petitionerM/s. Unitech International Limited, which is a 100%
EOU situated at Silvassa. The petitioner Company is engaged in the business of
importing ... short} for
setting up 100% Export oriented Undertaking ["EOU" for short] was also
obtained. Petitioner also executed Form B17 Bond and renewed
appellant was
100% Export Oriented Unit (hereinafter referred
to as 'the EOU'). The Customs Department
carried out investigations in connection with
the activities ... importer
M/s.Arya Dyeing and Printing Pvt. Ltd., also a
100% EOU. During the course of investigation,
the statements of the partners
fibers and clips and are recognized as 100% Export Oriented Undertaking
["EOU" for short].
2.2 On 1st October 1997, the Government of India ... unit would have an option either to seek renewal of
its EOU status or to debond for production for domestic market "in light
company was charging
as 100% as Export Oriented Unit ['EOU' for short]. During
such period, the respondent authorities had granted
reimbursement of central ... goods manufactured in
India and received by the petitioner as an EOU. This was in
terms of the Foreign Trade Policy
gains of business derived by a
hundred per cent export oriented undertaking (EOU) from the export
of articles or things were allowable as deduction from ... profit and gains of (EOU) after
common expenses like personnel expense, interest expense etc. was
allocated to EOU unit from DTA unit @ 20 per cent
manufacturing unit
which existed initially as a 100% Export Oriented Unit ('EOU' for
short). Sometime later on, the petitioner converted itself from
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EOU to a non-EOU unit. At the time of such conversion
manufacturing unit
which existed initially as a 100% Export Oriented Unit ('EOU' for
short). Sometime later on, the petitioner converted itself from
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(3 of 6) [CW-11298/2018]
EOU to a non-EOU unit. At the time of such conversion
manufacturing unit
which existed initially as a 100% Export Oriented Unit ('EOU' for
short). Sometime later on, the petitioner converted itself from
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(3 of 6) [CW-11298/2018]
EOU to a non-EOU unit. At the time of such conversion
residential building, motor cars and data processing machines
between its DTA and EOU in the ratio of their turnover for the
purpose of computation ... data processing machines of Rs. 10,528/- only in
respect of its EOU. The amount of depreciation on residential
building