Valuation of Plastic Waste & Scrap by EOU/EPZ/SEZ Units Sold / Cleared to other EOU/EPZ/SEZ Units or to the DTA Units- Reg

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....Units Sold / Cleared to other EOU/EPZ/SEZ Units or to the DTA Units- Reg. I am directed to invite your attention to Board's instructions (Issued from F. No. 268/35/92-Cx8) dated 17.8.1994 and 28.8.1997 (issued from F. No. 268/45/97-Cx 8) regarding valuation of goods manufactured and cleared into DTA by 100% EOU. It was clarified that in case of DTA sales the invoice price can be accepted for ....

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....f plastic agglomerates. The balance quantity is sought to be cleared in DTA or to other EOU/EPZ/SEZ units. Paragraph 9.18 of the Exim Policy provides that in case an EOU/EPZ/ETHP/STP unit is unable, for valid reasons, to utilise the goods, imported or procured from DTA, it may dispose of them in DTA on payment of applicable duties. As per the notifications issued by the Government in these cases t....