DTA clearances for EOU goods allowed on payment of full customs duties with EXIM permissions and entitlement adjustments. DTA clearances of goods from EOUs/EPZUs/STPUs that are non identical to exported goods may be allowed on payment of full customs duties, provided the unit produces permissions from competent authorities under the EXIM Policy; such clearances will entail adjustments against the unit's DTA sale entitlements except where specific EXIM Policy provisions provide otherwise.
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 clearances for EOU goods allowed on payment of full customs duties with EXIM permissions and entitlement adjustments.
DTA clearances of goods from EOUs/EPZUs/STPUs that are non identical to exported goods may be allowed on payment of full customs duties, provided the unit produces permissions from competent authorities under the EXIM Policy; such clearances will entail adjustments against the unit's DTA sale entitlements except where specific EXIM Policy provisions provide otherwise.
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