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| Inter Unit Transfer | | (a) | Transfer of manufactured goods from one EOU EHTP/STP/BTP unit to another EOU/EHTP/STP/BTP/ SEZ unit will be allowed.
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| | | | | (b) | Capital goods may be transferred or given on loan to other EOU/EHTP/STP/BTP/SEZ units with prior permission of the concerned Development Commissioner with prior intimation to Customs authorities.
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| | | | | | (c) | Goods supplied by one unit of EOU/EHTP/STP/BTP to another unit shall be treated as imported goods for the second unit for the purpose of payment of duty, on DTA sale by the second unit.
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