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    <title>concessional rate of duty on DTA sale</title>
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    <description>A 100% EOU manufactured bags exported after being stitched with in house twisted yarn; yarn was also sold in the DTA. The department demanded full customs duty on DTA sale of yarn, asserting absence of direct export of yarn, while the EOU maintains all other conditions for concessional treatment are met and that use of yarn as input in exported goods bears on duty eligibility.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=106358</link>
      <description>A 100% EOU manufactured bags exported after being stitched with in house twisted yarn; yarn was also sold in the DTA. The department demanded full customs duty on DTA sale of yarn, asserting absence of direct export of yarn, while the EOU maintains all other conditions for concessional treatment are met and that use of yarn as input in exported goods bears on duty eligibility.</description>
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