Sale of surplus goods: EOUs may sell duty free imports into DTA on payment of duty when unable to utilize. EOUs may sell surplus or unutilized duty free imports into DTA on payment of duty with permission from the jurisdictional Assistant/Deputy Commissioner. Unutilized goods may be transferred to another EOU/EHTP/STP/BTP/SEZ unit or exported; such transfers are treated as imports for the recipient. Inter unit transfers require invoicing and payment of applicable GST but not immediate customs duty; suppliers must endorse customs duty exemptions on documents, and recipients are liable to pay basic customs duty when goods or finished products are cleared into DTA. Obsolete/surplus capital goods and spares may be exported, transferred, disposed in DTA on duty payment, or destroyed with authority.
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.
Sale of surplus goods: EOUs may sell duty free imports into DTA on payment of duty when unable to utilize.
EOUs may sell surplus or unutilized duty free imports into DTA on payment of duty with permission from the jurisdictional Assistant/Deputy Commissioner. Unutilized goods may be transferred to another EOU/EHTP/STP/BTP/SEZ unit or exported; such transfers are treated as imports for the recipient. Inter unit transfers require invoicing and payment of applicable GST but not immediate customs duty; suppliers must endorse customs duty exemptions on documents, and recipients are liable to pay basic customs duty when goods or finished products are cleared into DTA. Obsolete/surplus capital goods and spares may be exported, transferred, disposed in DTA on duty payment, or destroyed with authority.
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