DTA sale eligibility: EOUs exporting through third parties remain eligible; DTA entitlement based on EOU supply price. Goods manufactured in an Export Oriented Unit and directly transferred to the port of shipment, though exported through a third party exporter who realises foreign exchange, qualify as eligible exports for DTA sale benefits; such exports count toward the EOU's export obligation and the DTA sale entitlement is calculated on the price at which the EOU supplies the goods to the third party exporter, with shipping bills naming both manufacturer (showing EOU status) and third party.
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 eligibility: EOUs exporting through third parties remain eligible; DTA entitlement based on EOU supply price.
Goods manufactured in an Export Oriented Unit and directly transferred to the port of shipment, though exported through a third party exporter who realises foreign exchange, qualify as eligible exports for DTA sale benefits; such exports count toward the EOU's export obligation and the DTA sale entitlement is calculated on the price at which the EOU supplies the goods to the third party exporter, with shipping bills naming both manufacturer (showing EOU status) and third party.
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