100% EOU - DTA Clearance - conditions, safeguards and procedures for supply of items like tags, labels, printed bags, stickers, belts, buttons and hangers for the purpose of their exportation out of India - 20/2015 - Central Excise - Non Tariff
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EOU supply for export: duty free clearance requires bond, security, export verification and timely documentation. The notification permits EOUs to clear specified goods to DTA units without payment of duty for incorporation into exported consignments subject to furnishing a bond with bank guarantee or cash security, ensuring bond-account integrity, and meeting export documentation and verification requirements. DTA exporters must record the EOU as supporting manufacturer on the shipping bill and exclude the value of specified goods when claiming export incentives. EOUs must submit customs attested export documents for verification and face recovery of duty with interest and penalty if goods are not received or exported or are lost in transit.
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.
EOU supply for export: duty free clearance requires bond, security, export verification and timely documentation.
The notification permits EOUs to clear specified goods to DTA units without payment of duty for incorporation into exported consignments subject to furnishing a bond with bank guarantee or cash security, ensuring bond-account integrity, and meeting export documentation and verification requirements. DTA exporters must record the EOU as supporting manufacturer on the shipping bill and exclude the value of specified goods when claiming export incentives. EOUs must submit customs attested export documents for verification and face recovery of duty with interest and penalty if goods are not received or exported or are lost in transit.
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