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of <h1>Gems and Jewellery EOUs Allowed 10% DTA Sales at Concessional Duty; Follow Rule 17 of Central Excise Rules, 2002</h1> Gems and Jewellery Export Oriented Units (EOUs) can sell up to 10% of the FOB value of the previous year's exports in the Domestic Tariff Area (DTA), provided they achieve a positive Net Foreign Exchange (NFE). Sales of specific items like plain and studded gold and silver jewellery, diamonds, and stones are subject to a concessional duty rate. Additionally, certain textile items can also be sold in the DTA at concessional rates under specified notifications. EOUs use invoices under Rule 17 of the Central Excise Rules, 2002, for transport and valuation, with duty payment options including bank deposits or debits from a Personal Ledger Account. CENVAT credit for goods from EOUs is restricted for recipients under specific rules.
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