https://www.taxtmi.com/manuals?id=1021 Advance DTA sale allows EOUs to make domestic sales for trial production or linked to capacity expansion/product diversification subject to permission by the Development Commissioner and limitations tied to envisaged export entitlements. Such sales attract concessional duty, must be adjusted against subsequent DTA sale entitlements within specified periods, and where export entitlements fail to materialise the duty differential is recoverable. Advance DTA transactions are not covered by the B 17 bond and require a separate bond with the Assistant Commissioner/Deputy Commissioner (Central Excise) to secure recovery of the differential duty. en-us Sun, 13 Sep 2015 16:42:00 +0530 Mon, 14 Sep 2015 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1021 Advance DTA sale allows EOUs to make domestic sales for trial production or linked to capacity expansion/product diversification subject to permission by the Development Commissioner and limitations tied to envisaged export entitlements. Such sales attract concessional duty, must be adjusted against subsequent DTA sale entitlements within specified periods, and where export entitlements fail to materialise the duty differential is recoverable. Advance DTA transactions are not covered by the B 17 bond and require a separate bond with the Assistant Commissioner/Deputy Commissioner (Central Excise) to secure recovery of the differential duty. Manuals Central Excise Sun, 13 Sep 2015 16:42:00 +0530 https://www.taxtmi.com/manuals?id=1021