https://www.taxtmi.com/forum/issue?id=120168 Reversal of customs duty is required on imported inputs consumed in finished goods cleared to DTA from an EOU under para 6.08. Circular guidance specifies that domestically procured inputs on which deemed export benefits were availed are to be treated as imported goods for DTA clearance and attract customs duty unless the unit opts to clear on payment of Central Excise and submits a Development Commissioner certificate confirming non availment or refund of deemed export benefits. en-us Sat, 21 Jun 2025 12:42:49 +0530 Mon, 23 Jun 2025 16:27:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120168 Reversal of customs duty is required on imported inputs consumed in finished goods cleared to DTA from an EOU under para 6.08. Circular guidance specifies that domestically procured inputs on which deemed export benefits were availed are to be treated as imported goods for DTA clearance and attract customs duty unless the unit opts to clear on payment of Central Excise and submits a Development Commissioner certificate confirming non availment or refund of deemed export benefits. Discussion-Forum Customs Sat, 21 Jun 2025 12:42:49 +0530 https://www.taxtmi.com/forum/issue?id=120168