DTA treatment of deemed-export goods: domestic supplies treated as imports and customs duty required on clearance. Indigenous goods supplied to EOU/EPZ/SEZ/EHTP/STP units after availing deemed export benefits are to be treated as imported goods and subject to applicable customs duty (with depreciation on capital goods) on clearance to DTA or exit. Once customs duty is paid on such clearance, there is no requirement to refund deemed export benefits or to produce a Development Commissioner's certificate regarding refund or non availment. Alternatively, units may opt to clear on payment of excise duty only upon production of the DC certificate confirming refund or non availment.
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 treatment of deemed-export goods: domestic supplies treated as imports and customs duty required on clearance.
Indigenous goods supplied to EOU/EPZ/SEZ/EHTP/STP units after availing deemed export benefits are to be treated as imported goods and subject to applicable customs duty (with depreciation on capital goods) on clearance to DTA or exit. Once customs duty is paid on such clearance, there is no requirement to refund deemed export benefits or to produce a Development Commissioner's certificate regarding refund or non availment. Alternatively, units may opt to clear on payment of excise duty only upon production of the DC certificate confirming refund or non availment.
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