DTA sale entitlement limited: export units may sell certain finished products domestically subject to positive NFE and duty. DTA sale entitlement permits export units (other than gems and jewellery) to sell products in DTA subject to achievement of positive NFE and payment of concessional duties, with exclusions including motor cars, alcoholic liquors, books, tea (except instant tea), pepper and pepper products and specified processing activities. Sales to SEZ units may count towards FOB export value if paid from an EEFC account, and pharmaceutical products require mandatory registration. EOU/EHTP/STP/BTP units may sell finished products (except freely importable pepper and pepper products) in DTA after achieving positive NFE and on payment of full duties, with intimation to the Development Commissioner.
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 sale entitlement limited: export units may sell certain finished products domestically subject to positive NFE and duty.
DTA sale entitlement permits export units (other than gems and jewellery) to sell products in DTA subject to achievement of positive NFE and payment of concessional duties, with exclusions including motor cars, alcoholic liquors, books, tea (except instant tea), pepper and pepper products and specified processing activities. Sales to SEZ units may count towards FOB export value if paid from an EEFC account, and pharmaceutical products require mandatory registration. EOU/EHTP/STP/BTP units may sell finished products (except freely importable pepper and pepper products) in DTA after achieving positive NFE and on payment of full duties, with intimation to the Development Commissioner.
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