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    <title>Stock Transfer by an EOU to DTA, whether Additional Duty of Custom leviable under Sub-section (5) of Section 3 of the Customs Tariff Act, 1975 is applicable – Regarding.</title>
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    <description>Where an EOU effects stock transfer into the Domestic Tariff Area and the goods cleared into DTA are exempt from Sales Tax or VAT, such transfers are treated as DTA clearances and the Additional Duty of Customs under Sub section (5) of Section 3 of the Customs Tariff Act is leviable and must be included in the aggregate of customs duties at the prescribed rate.</description>
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      <title>Stock Transfer by an EOU to DTA, whether Additional Duty of Custom leviable under Sub-section (5) of Section 3 of the Customs Tariff Act, 1975 is applicable – Regarding.</title>
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      <description>Where an EOU effects stock transfer into the Domestic Tariff Area and the goods cleared into DTA are exempt from Sales Tax or VAT, such transfers are treated as DTA clearances and the Additional Duty of Customs under Sub section (5) of Section 3 of the Customs Tariff Act is leviable and must be included in the aggregate of customs duties at the prescribed rate.</description>
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