9.8 An EOU / EPZ / EHTP / STP unit may import without payment of duty all types of goods, required by it for activities indicated in paragraph 9.1 of the Policy or in connection therewith, provided they are not prohibited items in the ITC (HS). These inter-alia include:

1. Capital goods, as defined in the Policy including the following and their spares:

(i) DG sets, captive power plants, transformers and accessories,

(ii) Pollution control equipment,

(iii) Quality assurance equipment,

(iv) Material handling equipment, like fork lifts and overhead cranes,

(v) Un-interrupted Power Supply System (UPS), Special racks for storage, storage systems, modular furniture, computer furniture, anti-static carpet, tele-conference equipment, Servo Control System, Air-conditioners, panel for electricals.

(vi) Security Systems (vii)Tools, jigs, fixtures, gauges, moulds, dyes, instruments and accessories;

2. Raw materials, components, consumables, intermediates, spares and packing materials

3. Prototypes and technical samples for product diversification, development or evaluation;

4. Drawings, blue prints, charts, microfilms and technical data;

5. Office equipment, including PABX, Fax machines, video projection system,

6. Spares and consumables for the above items.

Note:- The above items may be new or second hand. In case of doubt as to whether the item is required by the unit for its activities or in connection therewith, the decision of the concerned Development Commissioner shall be final.