https://www.taxtmi.com/circulars?id=59989 Indigenous goods supplied to EOU/EPZ/SEZ/EHTP/STP units after availing deemed export benefits are to be treated as imported goods and subject to applicable customs duty (with depreciation on capital goods) on clearance to DTA or exit. Once customs duty is paid on such clearance, there is no requirement to refund deemed export benefits or to produce a Development Commissioner's certificate regarding refund or non availment. Alternatively, units may opt to clear on payment of excise duty only upon production of the DC certificate confirming refund or non availment. en-us Wed, 07 Jun 2017 00:00:00 +0530 Mon, 04 Mar 2019 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59989 Indigenous goods supplied to EOU/EPZ/SEZ/EHTP/STP units after availing deemed export benefits are to be treated as imported goods and subject to applicable customs duty (with depreciation on capital goods) on clearance to DTA or exit. Once customs duty is paid on such clearance, there is no requirement to refund deemed export benefits or to produce a Development Commissioner's certificate regarding refund or non availment. Alternatively, units may opt to clear on payment of excise duty only upon production of the DC certificate confirming refund or non availment. Circulars Customs Wed, 07 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59989