Goods returned back by EOU unit to DTA unit

[SANDESH SHINDE]

Dear Sir,

Please explain the procedure for clearances of returned goods by Eou unit back to DTA unit. Will they clear goods on payment of duty or without payment of duty.if they clear goods on payment of duty we as a DTA unit will be liable for availment of that credit and what will be the procedure for us as a DTA unit,Please give us any reference regarding this ,thanks and regards.

AI Summary

EOU Returns Goods to DTA: Duty Payment Debate, Rule 30 SEZ Rules, and CENVAT Credit Implications Discussed An EOU unit is returning goods to a DTA unit, raising questions about the procedure and duty implications. The discussion involves whether goods should be cleared with or without duty payment. One participant suggests following Rule 30 of SEZ Rules and obtaining approval from the Development Commissioner. Another advises that if goods are returned from an EOU, the duty equivalent to customs duty must be paid, allowing the DTA unit to claim CENVAT credit. A query is raised about duty reversal if a re-warehousing certificate is not received, with responses seeking further clarification on the issue.