DTA sales from EOUs allowed against full duties where positive NFE is achieved, with specified supply categories qualifying. EOU/ETHP/STP/BTP units can sell freely importable finished goods in DTA against full duty payment only after achieving positive NFE; specified categories count toward positive NFE, including supplies against Advance Authorisations (with sectoral restrictions), foreign exchange remittance sales, permitted inter-unit transfers, supplies to bonded warehouses/FTWZs paid in foreign exchange, duty-free exemption recipients, ITA and zero-duty telecom/electronics items, export-input items for exporters, and restricted LPG supplies to public sector oil companies under the PDS Scheme where export permission is declined and duty-free import is notified.
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 sales from EOUs allowed against full duties where positive NFE is achieved, with specified supply categories qualifying.
EOU/ETHP/STP/BTP units can sell freely importable finished goods in DTA against full duty payment only after achieving positive NFE; specified categories count toward positive NFE, including supplies against Advance Authorisations (with sectoral restrictions), foreign exchange remittance sales, permitted inter-unit transfers, supplies to bonded warehouses/FTWZs paid in foreign exchange, duty-free exemption recipients, ITA and zero-duty telecom/electronics items, export-input items for exporters, and restricted LPG supplies to public sector oil companies under the PDS Scheme where export permission is declined and duty-free import is notified.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
