https://www.taxtmi.com/circulars?id=1491 Stock transfers by EOUs to DTA units are covered by paragraph 6.8 of the Exim Policy and Appendix 14-IH, and thus qualify for concessional duty under the relevant notification; intra-company stock transfers are treated equivalently to DTA sales for this purpose. Valuation of such clearances must follow Section 14 of the Customs Act and the Customs Valuation Rules, 1988, taking related party status into account. Notification No.2/95-CE has been superseded by No.23/2003-CE which broadens the wording to "brought to any place in India." en-us Tue, 06 May 2003 00:00:00 +0530 Sun, 20 Jan 2008 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1491 Stock transfers by EOUs to DTA units are covered by paragraph 6.8 of the Exim Policy and Appendix 14-IH, and thus qualify for concessional duty under the relevant notification; intra-company stock transfers are treated equivalently to DTA sales for this purpose. Valuation of such clearances must follow Section 14 of the Customs Act and the Customs Valuation Rules, 1988, taking related party status into account. Notification No.2/95-CE has been superseded by No.23/2003-CE which broadens the wording to "brought to any place in India." Circulars Customs Tue, 06 May 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1491