Subject:    Forwarding of Notification No. 171/95- Cus. dated 26.12.1995.

        I am directed to say that Notification No. 83/95- Customs dated 31st March, 1995 was issued amending eight customs Notifications viz: Notification Nos. 13/81- Cus. dated 9.2.1981, 138/91 - Cus. dated 22.10.1991, 140/91- Cus. dated 22.10.1991, 95/93-Cus. dated 2.3.1993, 96/93- Cus. dated 2.3.1993, 126/94-Cus. dated 3.6.1994 relating to 100% EOU/ EPZ/ STP/EHTP / Acquaculture/ Horticulture etc. allowing one time conversion of such units to EPCG Scheme by paying 15% duty ad valorem on capital goods in terms of Customs Notification No. 160/92 dated 20.4.1992. Subsequently, after amendment of Notification No. 108/95-Cus. dated 5.6.1995 the benefit of the subject Notification become inapplicable on or after 1.5.1995. To extend this facility after 1.5.95 Department issued Notification No. 110/95-Cus. dated 5.6.1995. Since the corresponding Notification No. 83/95 made a specific mention of Notification No. 160/92 conversion of units to EPCG Scheme cold not be effective w.e.f. 1.5.1995.

2.    Under the above stated situation it has become necessary to amend the above mentioned eight customs Notification again to exited the facility of one  time conversion of the units served under various schemes as mentioned above to EPCG scheme. Accordingly, Notification No. 171/95 - Cus. dated 26.12.95 has been issued amending the aforesaid Notification relating to 100% EOU / EPZ / EHTP STP / Acquaculture and Horticulture units, by removing the specific mention of EPCG Notification under in the proviso so that difficulties do not arise in future for conversion to EPCG scheme.

3.    A copy of the Notification No. 171/ 95-Cus. dated 26.12.95 is also forwarded herewith. It is requested that necessary public notice may kindly be issued informing the trade and industry of this facilitation.