Counting of DTA sales: non ITA I items manufactured in unit with zero basic customs duty may count for export obligation. Supplies of Information Technology (ITA-I) items and notified non ITA I items manufactured in the unit and attracting zero rate of basic customs duty may be counted for NFEP/EP under the EOU/EPZ/EHTP/STP schemes and for NFEP under the SEZ scheme, enabling certain DTA sales listed in the Handbook appendix to be treated as fulfilling export related obligations when the manufacture in unit and zero basic customs duty conditions are met.
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.
Counting of DTA sales: non ITA I items manufactured in unit with zero basic customs duty may count for export obligation.
Supplies of Information Technology (ITA-I) items and notified non ITA I items manufactured in the unit and attracting zero rate of basic customs duty may be counted for NFEP/EP under the EOU/EPZ/EHTP/STP schemes and for NFEP under the SEZ scheme, enabling certain DTA sales listed in the Handbook appendix to be treated as fulfilling export related obligations when the manufacture in unit and zero basic customs duty conditions are met.
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