DTA sales by export-oriented units require excise equal to customs duty and must have import licence and approvals. Clearances of a limited proportion of production by a 100% export-oriented unit into the domestic tariff area are subject to excise duty equal to the customs duties leviable on like imported goods and require an import licence under the relevant Import Policy appendix; prior specific approval from the Export Commissioner is also required for permitting such DTA clearances.
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 sales by export-oriented units require excise equal to customs duty and must have import licence and approvals.
Clearances of a limited proportion of production by a 100% export-oriented unit into the domestic tariff area are subject to excise duty equal to the customs duties leviable on like imported goods and require an import licence under the relevant Import Policy appendix; prior specific approval from the Export Commissioner is also required for permitting such DTA clearances.
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