DTA sale entitlement: indigenous goods from export units may enter domestic market on duty payment and NFE compliance. DTA sale entitlement allows EOUs to sell goods manufactured wholly from indigenous raw material into the domestic market on payment of central excise duty equivalent to that on like goods by non EOUs, with clearance of waste, scrap and remnants on full duty not requiring positive net foreign exchange; goods benefiting from deemed export incentives are to be treated as produced from imported material for notification purposes. If similar goods cleared by non EOUs are exempt or nil rated, EOUs must pay a prescribed portion of the customs duty leviable on comparable imports for DTA clearance.
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: indigenous goods from export units may enter domestic market on duty payment and NFE compliance.
DTA sale entitlement allows EOUs to sell goods manufactured wholly from indigenous raw material into the domestic market on payment of central excise duty equivalent to that on like goods by non EOUs, with clearance of waste, scrap and remnants on full duty not requiring positive net foreign exchange; goods benefiting from deemed export incentives are to be treated as produced from imported material for notification purposes. If similar goods cleared by non EOUs are exempt or nil rated, EOUs must pay a prescribed portion of the customs duty leviable on comparable imports for DTA clearance.
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