DTA sale at concessional duty: specified items excluded and EOUs may sell in DTA only with positive NFE. Amendment specifies items excluded from DTA sale at concessional duty, adding marble and retaining motor cars, tea (except instant tea), pepper and pepper products as ineligible; units performing certain processing activities are barred from receiving concessional DTA sales. EOU/EHTP/STP/BTP units may sell finished products in the DTA against payment of full duties and on intimation to the Development Commissioner if they have achieved positive NFE, but this permission excludes Pepper & Pepper products and Marble freely importable under the Policy.
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 at concessional duty: specified items excluded and EOUs may sell in DTA only with positive NFE.
Amendment specifies items excluded from DTA sale at concessional duty, adding marble and retaining motor cars, tea (except instant tea), pepper and pepper products as ineligible; units performing certain processing activities are barred from receiving concessional DTA sales. EOU/EHTP/STP/BTP units may sell finished products in the DTA against payment of full duties and on intimation to the Development Commissioner if they have achieved positive NFE, but this permission excludes Pepper & Pepper products and Marble freely importable under the Policy.
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