TaxTMI 
TaxTMI 
EOUs/EHTP/STP Units – Excise Exemption on Goods Cleared to DTA
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....ry in column (5) of the said Table, from so much of the duty of excise leviable thereon under section 3 of the Central Excise Act as specified in the corresponding entry in column (4) of the said Table. TABLE Sr. No. Chapter or heading No. or sub-heading No. Description of Goods Amount of Duty Conditions (1) (2) (3) (4) (5) 1. Any chapter All goods Duty of excise leviable thereon as is equivalent to the additional duty of customs leviable on such goods under sub-section (5) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), read with the proviso to sub-section (1) of section (3) of the said Central Excise Act. 1 19[1A Omitted] 19[1B Omitted] [2]2. Any Chapter All goods In excess of the amount equal to the aggregate of duties of customs leviable on like goods, as if,- (a) the duty of customs specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), read with any other notification in force was reduced by 50%, and (b) no additional duty of customs was leviable under sub-section (5) of section 3 of the said Customs Tariff Act: Provided that while calculating the aggregate of customs duties, additional duty of customs leviable und....
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....d] 13. 26[Omitted] 14. 26[Omitted] 15. 26[Omitted] 16. 26[Omitted] 17. 26[Omitted] 18. 26[Omitted] 19 26[Omitted] 20. 26[Omitted] 21. 26[Omitted] 22. Any Chapter All goods In excess of "Nil" when cleared to a person holding an Advance License issued by the licensing authority in terms of 30[paragraph 4.03]of the Foreign Trade Policy, read with relevant provisions of the Hand book of Procedures, Volume-I.'; 11 23. Any Chapter All goods In excess of amount equal to additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975) on similar goods if imported, when cleared to a person holding 31[Duty Free Import Authorisation Scheme in terms of 35[paragraph 4.24]] of the Foreign Trade Policy, read with relevant provisions of the Hand book of Procedures, Volume-I. 11 ANNEXURE Sr.No. Conditions 1. If the goods being cleared into the Domestic Tariff Area are not exempt by the State Government from payment of sales tax or value added tax; 32[** ***] 3. If,- (i) the goods are produced or manufactured wholly from the raw materials produced or manufactured in India; (ii) the goods are cleared into Domestic ....
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....-Central Excise, dated the 16th May, 2001 (G.S.R. 359 (E), dated the 16th May, 2001), and 20/2002-Central Excise, dated 1st March, 2002 (G.S.R. 141(E), dated the 1st March, 2002) are hereby rescinded. 3. This notification shall come into force on the 1st day of April, 2003. Explanation I - For the purposes of this notification,- (i) Omitted 37[(ii) 'Foreign Trade Policy' means Foreign Trade Policy, 2023 notified by the Ministry of Commerce and Industry published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub- section (ii), vide Notification No 1/2023, dated the 31st March, 2023;] (iii) "export oriented undertaking" has the same meaning as assigned to "hundred percent. export oriented undertaking" in clause (ii) to the Explanation of sub-section (1) of section 3 of the Central Excise Act, 1944 ( 1 of 1944); (iv) "Electronic Hardware Technology Park unit " means a unit established under and in accordance with the Electronic Hardware Technology Park (EHTP) Scheme published by the Government of India in the Ministry of Commerce vide notification No. 5(RE- 95) 92-97, dated 30th of April, 1995 and approved by an Inter Ministerial Stand....
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....n no. 10/2008 CE dated 1/3/2008, before substitution it was read as under: "In excess of the amount equal to the aggregate of duties of Customs leviable on like goods, as if,- (a) duty of customs specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), read with any other notification in force was reduced by 75%, and (b) no additional duty of customs was leviable under sub-section (5) of the section 3 of the said Customs Tariff Act: Provided that while calculating the aggregate of customs duties, additional duty of customs leviable under sub-section (5) of the section 3 of the Customs Tariff Act shall be included if the goods cleared into Domestic Tariff Area are exempt from payment of sales tax or value added tax. Illustration: - Assuming product X has the value ₹ 100/- under section 14 of the Customs Act, 1962, and for the purposes of this illustration, is chargeable to basic customs duty of 10% ad valorem, additional duty of 20% ad valorem only, then the computation of duty required to be paid would be as follows: Basic Customs duty but for this exemption= ₹ 10/- Basic Customs duty because of this exemption= ₹ 2.5/- Value for t....
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....% of duty of excise specified in the First Schedule to the Central Excise Tariff Act,1985( 5 of 1986). Explanation.- The value of the goods shall be determined in terms of section 4 of the Central Excise Act." Further substituted vide notification no. 10/2009 CE dated 7-7-2009, before it was read as, "In excess of "Nil" Explanation.- The value of the goods shall be determined in terms of section 4 of the Central Excise Act. 8. Has been substituted vide Notification No. 58/2008 dated 7/12/2008 before it was read as, "In excess of amount equal to 8% of duty of excise specified in the First Schedule to the Central Excise Tariff Act,1985( 5 of 1986) Explanation.- The value of the goods shall be determined in terms of section 4 of the Central Excise Act." Further substituted vide notification no. 10/2009 CE dated 7-7-2009, before it was read as, "In excess of amount equal to 4% of duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985( 5 of 1986). Explanation.- The value of the goods shall be determined in terms of section 4 of the Central Excise Act." 9. Substituted vide notification no. 24/2009 dated 31-....
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.....2) Act, 2004 (23 of 2004), read with the proviso to sub-section (1) of section (3) of the said Central Excise Act. -] 18[1B. Any chapter All goods Duty of excise leviable thereon as is equivalent to the Secondary and Higher Education cess leviable on such goods under section 139 of the Finance Act, 2007 (22 of 2007) read with the proviso to sub-section (1) of section (3) of the said Central Excise Act -] 20. Substituted vide Not. 16/2015 - Dated 1-3-2015, before it was read as, "13[12%]" 21. Substituted vide Not. 16/2015 - Dated 1-3-2015, before it was read as, "13[12%]" 22. Substituted vide Not. 16/2015 - Dated 1-3-2015, before it was read as, "13[12%]" 23. Substituted vide Not. 28/2015 - Dated 15-5-2015 before it was read as, "11[(ii) 'Foreign Trade Policy' means Foreign Trade Policy, 2009 - 2014 notified by the Government of India in the Ministry of Commerce and Industry published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub section (ii) vide notification No. 1/2009-2014, dated the 27th August, 2009, as amended from time to time.]" 24. Substituted vide Not. 28/2015 - Dated 15-5-2015 before it was read as, "12[(v) 'Handboo....
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....5 of 1986). Explanation. - The value of the goods shall be determined in terms of section 4 of the Central Excise Act.] 5 7A. 3006 10 or 60 All goods, of man made fiber not subjected to any process 8[In excess of amount equal to 22[12.5%] of duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). Explanation. - The value of the goods shall be determined in terms of section 4 of the Central Excise Act.] 5 8. 71 Plain Gold Jewellery 9[In excess of 16[10%] ad valorem] 6 9. 71 Studded Gold Jewellery In excess of 5% ad valorem. 6 10. 71 Plain Silver Jewellery 10[In excess of 6% ad valorem] 6 11. Any Chapter Rags, trimmings and tailor cuttings arising in the course of manufacture of ready made garments In excess of 'Nil'. 7 12. 05 Waste of fish or crustaceans, mollusks or other aquatic invertebrates In excess of 'Nil'. - 13. 2306 90 17 and 2306 90 27 Castor oil cakes, In excess of 'Nil'. 8. 14. 2309 Guar meal In excess of 'Nil'. 9 15. 5202 Cotton waste (including yarn waste and garneted stock) In excess of 'Nil'. - 16. 5307, 5310, 57, 5801, 5802, 5806 or 63....
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....) the goods are produced or manufactured wholly from the raw materials produced or manufactured in India; and (ii) the goods are cleared in the Domestic Tariff Area in accordance with sub-paragraphs (a), (d), (e) and (g) of paragraph 6.8 of the Foreign Trade Policy. 6. If the goods are cleared into Domestic Tariff Area in accordance with Paragraph 6.8 ( c) of the Foreign Trade Policy. 7. If the percentage of waste material in the form of rags, trimmings and tailor cutting does not exceed the percentage fixed in this regard by the Board of Approvals for export oriented undertakings or as the case may be, by the Development Commissioner. 8. If the goods are manufactured from indigenous castor oil seeds on indigenous plant and machinery. 9. If the goods are manufactured wholly from indigenous guar seeds. 10. If the goods are manufactured wholly from indigenous raw materials." 29. Omitted vide NOTIFICATION No. 23/2018-Central Excise dated 05-12-2018 before it was read as "other than those referred to in Sr. Nos. 5, 5A, 6, 7 and 7A of this Table." 30. Substituted vide NOTIFICATION No. 23/2018-Central Excise dated 05-12-2018 before it was read as "paragraph 4.1.3" 31.....