Duty on DTA sales from export units now follows excise classification or customs treatment for non excisable goods. The special exemption for certain 100% EOU clearances to the domestic tariff area has been rescinded and EOUs and EPZ units are placed at parity: duty on DTA sales will be determined by excisability-excisable goods under Central Excise notifications attract excise duty, and non excisable goods attract full customs duty as if imported; departmental officers must review prior clearances and reassess in accordance with the amendment.
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Provisions expressly mentioned in the judgment/order text.
Duty on DTA sales from export units now follows excise classification or customs treatment for non excisable goods.
The special exemption for certain 100% EOU clearances to the domestic tariff area has been rescinded and EOUs and EPZ units are placed at parity: duty on DTA sales will be determined by excisability-excisable goods under Central Excise notifications attract excise duty, and non excisable goods attract full customs duty as if imported; departmental officers must review prior clearances and reassess in accordance with the amendment.
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