https://www.taxtmi.com/forum/issue?id=110837 Supply by a 100% EOU of garments directly to an Indian brand owner is treated as DTA sales, not deemed export. DTA clearances attract excise duty computed with reference to the customs duty applicable on import; customs authority is triggered by physical import/export only. Duty-paid DTA inputs and capital goods may be stored in the same EOU warehouse with separate accounts; a separate DTA unit is not mandatory. Invoicing, currency choice, and entitlement to input credit depend on how excise duty on the DTA clearance is billed and documented. en-us Wed, 24 Aug 2016 20:28:24 +0530 Thu, 23 Jan 2025 15:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110837 Supply by a 100% EOU of garments directly to an Indian brand owner is treated as DTA sales, not deemed export. DTA clearances attract excise duty computed with reference to the customs duty applicable on import; customs authority is triggered by physical import/export only. Duty-paid DTA inputs and capital goods may be stored in the same EOU warehouse with separate accounts; a separate DTA unit is not mandatory. Invoicing, currency choice, and entitlement to input credit depend on how excise duty on the DTA clearance is billed and documented. Discussion-Forum Central Excise Wed, 24 Aug 2016 20:28:24 +0530 https://www.taxtmi.com/forum/issue?id=110837