DTA sale exclusion: goods with nil basic duty and CVD may be non excisable, but books are excluded. The amendment deletes 'books' from sub paragraph 6.8(a) and revises 6.8(j) to state that goods manufactured by EOU/EHTP/STP/BTP with nil basic duty and CVD may be treated as non excisable for duty payment, expressly excluding DTA sales of books from that non excisable treatment.
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 exclusion: goods with nil basic duty and CVD may be non excisable, but books are excluded.
The amendment deletes "books" from sub paragraph 6.8(a) and revises 6.8(j) to state that goods manufactured by EOU/EHTP/STP/BTP with nil basic duty and CVD may be treated as non excisable for duty payment, expressly excluding DTA sales of books from that non excisable treatment.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.