DTA sale entitlement for EOUs permits authorized domestic sales subject to prescribed application, certification, and authorization procedures. DTA sale entitlement under Paragraph 6.8(a) of FTP read with paragraph 6.14 of HOP permits EOUs to make authorized domestic sales per Appendix 14-I-H of the HOP. Entitlement must be availed within the prescribed period; applications on Annexure II are to be submitted to the Development Commissioner with certification by an independent Cost/Chartered/Cost & Works Accountant and endorsement by the Central Excise bond officer, and DTA sale is effected only upon Development Commissioner authorization.
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Provisions expressly mentioned in the judgment/order text.
DTA sale entitlement for EOUs permits authorized domestic sales subject to prescribed application, certification, and authorization procedures.
DTA sale entitlement under Paragraph 6.8(a) of FTP read with paragraph 6.14 of HOP permits EOUs to make authorized domestic sales per Appendix 14-I-H of the HOP. Entitlement must be availed within the prescribed period; applications on Annexure II are to be submitted to the Development Commissioner with certification by an independent Cost/Chartered/Cost & Works Accountant and endorsement by the Central Excise bond officer, and DTA sale is effected only upon Development Commissioner authorization.
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