https://www.taxtmi.com/circulars?id=5996 Guidelines permit limited DTA sales by EOUs and EPZ units subject to payment of applicable duties, manufacture/export approval in the Letter of Permission/Intent, certified ex factory and input value statements endorsed by Customs/Central Excise, and Development Commissioner authorisation. Entitlement accrues post export except for permitted trial production; advance trial sales require adjustment and a bond. Maximum entitlement depends on achieving the Letter stipulated value addition or the Policy minimum, with reduced entitlements where value addition falls short. Other DTA supplies follow licence endorsement or Release Order procedures and count as export FOB value for export obligations. en-us Wed, 19 Aug 1992 00:00:00 +0530 Mon, 29 Jun 2009 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5996 Guidelines permit limited DTA sales by EOUs and EPZ units subject to payment of applicable duties, manufacture/export approval in the Letter of Permission/Intent, certified ex factory and input value statements endorsed by Customs/Central Excise, and Development Commissioner authorisation. Entitlement accrues post export except for permitted trial production; advance trial sales require adjustment and a bond. Maximum entitlement depends on achieving the Letter stipulated value addition or the Policy minimum, with reduced entitlements where value addition falls short. Other DTA supplies follow licence endorsement or Release Order procedures and count as export FOB value for export obligations. Circulars Customs Wed, 19 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5996