Stock Transfer by an EOUs to DTA, Whether Covered under DTA sale of the EXIM Policy - Clarification regarding

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....Transfer by an EOUs to DTA, Whether Covered under DTA sale of the EXIM Policy - Clarification regarding        I am directed to say that that cases have been brought to the notice of the Board that in case of ‘stock transfer of goods to a DTA unit, EOUs were not being allowed the benefit of payment of concessional duty under notification No. 2/95-Central Excise, ....

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....ier para 9.9) of the Exim Policy”…. The notification, therefore, allowed concessional duty only when goods were sold into DTA in accordance with para 6.8(or 9.9) of the policy. What is covered in para 6.8 (or 9.9) of the policy has been clarified by Ministry of Commerce in Appendix 14-IH of the Handbook of Procedures, 2002-2007 (Appendix 42 of the Hand Book of Procedures Vol-I -1997-2002) that....

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....the case of EOUs, the valuation of goods cleared to DTA is to be done as per the provisions of Section 14 of the Customs Act read with the Customs valuation Rules 1988. While determining value of goods under stock transfer, the fact that it is related person transaction, may also be taken into consideration.   4.       It may be mentioned that this confusion should....