DTA sale entitlement linked to permitted EOU goods and positive Net Foreign Exchange, with conditional advance sale permissions. Guidelines govern DTA sales by EOU/EHTP/STP/BTP units: DTA clearance requires payment of applicable duties and is limited to goods and services permitted under the EOU Scheme or the unit's permission. Authorization or intimation to the Development Commissioner and jurisdictional Customs/Excise/GST authority is required, with value based authorizations for gems and jewellery and adjusted procedures for status holders. Advance DTA sale is linked to projected exports and conditioned on achieving positive Net Foreign Exchange within prescribed adjustment periods, with safeguards for excisable goods and special provisions for capacity expansion, perishable items, rejects and by products.
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 linked to permitted EOU goods and positive Net Foreign Exchange, with conditional advance sale permissions.
Guidelines govern DTA sales by EOU/EHTP/STP/BTP units: DTA clearance requires payment of applicable duties and is limited to goods and services permitted under the EOU Scheme or the unit's permission. Authorization or intimation to the Development Commissioner and jurisdictional Customs/Excise/GST authority is required, with value based authorizations for gems and jewellery and adjusted procedures for status holders. Advance DTA sale is linked to projected exports and conditioned on achieving positive Net Foreign Exchange within prescribed adjustment periods, with safeguards for excisable goods and special provisions for capacity expansion, perishable items, rejects and by products.
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