https://www.taxtmi.com/manuals?id=2295 EOUs may sell surplus or unutilized duty free imports into DTA on payment of duty with permission from the jurisdictional Assistant/Deputy Commissioner. Unutilized goods may be transferred to another EOU/EHTP/STP/BTP/SEZ unit or exported; such transfers are treated as imports for the recipient. Inter unit transfers require invoicing and payment of applicable GST but not immediate customs duty; suppliers must endorse customs duty exemptions on documents, and recipients are liable to pay basic customs duty when goods or finished products are cleared into DTA. Obsolete/surplus capital goods and spares may be exported, transferred, disposed in DTA on duty payment, or destroyed with authority. en-us Sun, 05 Mar 2023 13:33:00 +0530 Tue, 07 Mar 2023 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2295 EOUs may sell surplus or unutilized duty free imports into DTA on payment of duty with permission from the jurisdictional Assistant/Deputy Commissioner. Unutilized goods may be transferred to another EOU/EHTP/STP/BTP/SEZ unit or exported; such transfers are treated as imports for the recipient. Inter unit transfers require invoicing and payment of applicable GST but not immediate customs duty; suppliers must endorse customs duty exemptions on documents, and recipients are liable to pay basic customs duty when goods or finished products are cleared into DTA. Obsolete/surplus capital goods and spares may be exported, transferred, disposed in DTA on duty payment, or destroyed with authority. Manuals Customs Sun, 05 Mar 2023 13:33:00 +0530 https://www.taxtmi.com/manuals?id=2295