https://www.taxtmi.com/forum/issue?id=112868 Imported raw materials used for warranty repairs on goods supplied to SEZ/EOU are generally subject to customs duty unless exempted; BCD exemptions for inputs used in processing/manufacture require compliance with prescribed procedures under the relevant customs notifications, service-provider exemptions apply only where goods are notified and procedures are followed, IGST treatment applies to deemed exports, and Duty Drawback is described as unavailable for clearances to EOU while EOUs may claim refunds of duties/taxes but DTA units may not. en-us Mon, 25 Sep 2017 13:20:49 +0530 Thu, 23 Jan 2025 15:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112868 Imported raw materials used for warranty repairs on goods supplied to SEZ/EOU are generally subject to customs duty unless exempted; BCD exemptions for inputs used in processing/manufacture require compliance with prescribed procedures under the relevant customs notifications, service-provider exemptions apply only where goods are notified and procedures are followed, IGST treatment applies to deemed exports, and Duty Drawback is described as unavailable for clearances to EOU while EOUs may claim refunds of duties/taxes but DTA units may not. Discussion-Forum Customs Mon, 25 Sep 2017 13:20:49 +0530 https://www.taxtmi.com/forum/issue?id=112868