DTA sale entitlement: domestic sales by export units require duty payment, authorization and cumulative NFE compliance. DTA sale entitlement permits EOU and related export units to sell permitted goods and services into the domestic market on payment of applicable duties, subject to authorization by the Development Commissioner following independent accountant certification and customs endorsement. Entitlement is conditional on cumulative positive Net Foreign Exchange, may be exercised on prescribed periodicities, and includes provisions for advance DTA permission, capacity expansion, and product diversification subject to bonds and adjustment against future entitlements.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
DTA sale entitlement: domestic sales by export units require duty payment, authorization and cumulative NFE compliance.
DTA sale entitlement permits EOU and related export units to sell permitted goods and services into the domestic market on payment of applicable duties, subject to authorization by the Development Commissioner following independent accountant certification and customs endorsement. Entitlement is conditional on cumulative positive Net Foreign Exchange, may be exercised on prescribed periodicities, and includes provisions for advance DTA permission, capacity expansion, and product diversification subject to bonds and adjustment against future entitlements.
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