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EOU/EPZ units - Sale in DTA of goods made out of wholly indigenous raw materials - Clarifications
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....otice of the Board where an 100% Export Oriented Unit sold goods, which were manufactured out of wholly indigenous raw material, in DTA in terms of Paragraphs 6.8(f) of the Exim Policy 2002-2007 [Paragraph 9.9(e) of the old Policy] after availing of benefit of exemption under Notification No. 8/97-C.E., dated 1-3-97. 2. The matter has been examined by the Board. It may be noted that paragraph 6....
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....ed in the said notification, therefore, the clearance of goods, manufactured out of wholly indigenous raw materials and cleared in DTA in terms of paragraph 6.8(f) of the Policy is not eligible for exemption under the said notification. In such cases i.e., where goods manufactured by EOUs or EPZ/STP/EHTP units are sold in DTA in terms of paragraph 6.8(f) of the Policy, excise duty should be recove....