EPZ units - Sale in DTA - Subject to excise duty

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-Cus. Dated 8.6.1995 has been issued with a view to harmonise the respective customs customs exemptions notification for 100% EOU units and for similar units located in the Export Processing Zones (EPZs). 2. As may be noted the referred notification deletes paragraph 2 of notification 13/81-Cus dated 9.2.1981. The subject paragraph 2 provided for customs duty exemption on goods imported by the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... general existing legal position regarding supplies of non-excisable goods to the DTA, which is that such goods would be subject to the customs duty as if these are imported goods. 4. As stated, paragraph 2 in notification 13/81 has been a unique dispensation for 100% EOUs. this facility is not available in the notification for similar units situated in the EPZs namely notification No. 133/94-C....