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          DTA sale in case of Gems and Jewellery units

          100% Export Oriented Unit Scheme - 100% EOU Scheme (OLD)

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          DTA sale entitlement capped by FOB exports, with stricter cap for gems and jewellery and a special instant tea limit. DTA sale entitlement is limited by caps measured against prior-year FOB exports and, for most units, requires fulfilment of positive NFE. General units (excluding gems and jewellery and instant tea) have a higher FOB-based cap subject to positive NFE. Gems & Jewellery units face a substantially lower FOB-based cap. Instant tea units are permitted a specific intermediate FOB-based allowance for tea sold in bags or bulk.
                            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 sale entitlement capped by FOB exports, with stricter cap for gems and jewellery and a special instant tea limit.

                                  DTA sale entitlement is limited by caps measured against prior-year FOB exports and, for most units, requires fulfilment of positive NFE. General units (excluding gems and jewellery and instant tea) have a higher FOB-based cap subject to positive NFE. Gems & Jewellery units face a substantially lower FOB-based cap. Instant tea units are permitted a specific intermediate FOB-based allowance for tea sold in bags or bulk.


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