DTA sale rules for export-oriented units require excise equal to applicable customs duty, import licence and prior approval. Clearances by an approved export-oriented unit to the domestic tariff area attract excise duty equal to the aggregate customs duties leviable on like imported goods; such clearances require an import licence under the Import Policy and specific prior approval from the Export Commissioner in the Office of the Chief Controller of Imports and Exports.
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 rules for export-oriented units require excise equal to applicable customs duty, import licence and prior approval.
Clearances by an approved export-oriented unit to the domestic tariff area attract excise duty equal to the aggregate customs duties leviable on like imported goods; such clearances require an import licence under the Import Policy and specific prior approval from the Export Commissioner in the Office of the Chief Controller of Imports and Exports.
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