https://www.taxtmi.com/forum/issue?id=120632 When an EOU clears finished goods into the DTA by paying foregone Basic Customs Duty, the BCD exemption is treated as never allowed and, because the Agriculture Infrastructure and Development Cess exemption is conditional on the BCD exemption, the AIDC exemption also stands withdrawn; consequently the EOU must pay/reverse both the foregone BCD and the foregone AIDC on inputs used in the manufacture of such goods. en-us Tue, 02 Dec 2025 17:09:24 +0530 Thu, 04 Dec 2025 17:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120632 When an EOU clears finished goods into the DTA by paying foregone Basic Customs Duty, the BCD exemption is treated as never allowed and, because the Agriculture Infrastructure and Development Cess exemption is conditional on the BCD exemption, the AIDC exemption also stands withdrawn; consequently the EOU must pay/reverse both the foregone BCD and the foregone AIDC on inputs used in the manufacture of such goods. Discussion-Forum Customs Tue, 02 Dec 2025 17:09:24 +0530 https://www.taxtmi.com/forum/issue?id=120632