BUDGET CHANGES REGARDING DTA CLEARANCES

[SANDESH SHINDE]

Dear Sir,

Please explain regarding changes made as per notification 18/2014 ce of clearances made by eou unit to dta unit,pls explain in simple words,

thanks and regards.

AI Summary

Clarification on exemption of education cess for goods cleared by Export Oriented Units to Domestic Tariff Areas per Notification No. 18/2014-Central Excise. A query was raised regarding changes in budget notifications affecting clearances from Export Oriented Units (EOUs) to Domestic Tariff Areas (DTAs). The response clarified that under Notification No. 18/2014-Central Excise, the education cess and secondary and higher education cess (customs component) are exempted for goods cleared by an EOU into the DTA. This amendment refers to Notification No. 23/2003-Central Excise, as updated on 11th July 2014.