Charging of BCD on DTA sales by 100% EOU

[Ashwani Rustagi]

We are a 100% EOU and importing all of our raw-materials. We are doing partly DTA sales and charging BCD on DTA sales in the invoice based on the estimated consumption of raw-material used in the manufacture of product for DTA sales. The amount of BCD charged on DTA sales are deposited with Customs on monthly basis by manual Challan.

My Questions are:

1.Is it correct method of charging BCD separately in invoice on DTA sales?

2. Is the method of depositing custom on monthly basis by way on manual Challan is correct?

Please support your clarification with relevant provision/circular/notification.

[Nash Industries I Pvt Ltd]

BCD to be charged on the invoice.

Customs duty to be paid before clearance.

Regards

S.Ramaswamy

AI Summary

BCD charge on DTA sales: invoice the duty and ensure customs duty is paid before clearance.
Charging of Basic Customs Duty (BCD) on DTA sales should be reflected on the invoice for DTA-bound goods, and customs duty must be paid before clearance; the advisory endorses invoicing BCD and stresses payment prior to clearance, without detailing deposit periodicity or procedural formalities.