TaxTMI 
TaxTMI 
EOUs/EHTP/STP Units – Excise Exemption on Goods Cleared to DTA
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....n the corresponding entry 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-sec....
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.... 5. ^26[Omitted] 5A. ^26[Omitted] 6. ^26[Omitted] 7. ^26[Omitted] 7A. ^26[Omitted] 8. ^26[Omitted] 9. ^26[Omitted] 10. ^26[Omitted] 11. ^26[Omitted] 12. ^26[Omitted] 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....
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....bited by the Deputy Commissioner or Assistant Commissioner of Customs or Central Excise as the case may be, in the said Advance License or ^33[Duty Free Import Authorisation Scheme] and legible endorsement made by the Deputy Commissioner or Assistant Commissioner of Customs or Central Excise as the case may be, on the said Advance License or ^33[Duty Free Import Authorisation Scheme] to that effect." 2. The notifications of the Government of India in the erstwhile Ministry of Finance, Department of Revenue vide Nos. 103/93-Central Excise, dated 27th December, 1993 (G.S.R. 783 (E), dated the 27th December, 1993, 2/95-Central Excise, dated the 4th January, 1995 (G.S.R 9(E), dated the 4th January, 1995) , 6/97-Central Excise, dated 1st March, 1997 (G.S.R. 112 (E), dated the 1st March, 1997), 8/97-Central Excise, dated the 1st March, 1997 (G.S.R. 114(E), dated the 1st March, 1997), 20/97-Central Excise, dated the 11th April, 1997 ( G.S.R 219 (E), dated the 11th April, 1997), 13/98-Central Excise, dated the 2nd June, 1998 (G.S.R 308 (E), dated the 2nd June, 1998), 28/2001-Central Excise, dated the 16th May, 2001 (G.S.R. 359 (E), dated the 16th May, 2001)....
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....Software Technology Park unit or Electronic Hardware Technology Park unit, as the case may be; (ii) goods received from Domestic Tariff Area under benefits of deemed exports under ^34[Paragraph 7.03(a) and (b)] of the Foreign Trade Policy. [F. No. 305/45/2003-FTT] (D. S. Garbyal) Under Secretary to the Government of India ******************************** Notes:- (As Amended by Notifications No). No. 46/2004-CE, dated 6-9-2004; No. 52/2004-CE, dated 20-9-2004; No. 8/2005-CE, dated 1-3-2005; No. 22/2005-CE, dated 13-5-2005; No. 26/2005-CE, dated 16-5-2005; No. 28/2005-CE, dated 20-5-2005; No. 22/2006-CE, dated 1-3-2006; No. 48/2006-CE, dated 30-12-2006; No. 29/2007-CE, dated 6-7-2007; No. 10/2008-CE, dated 1-3-2008; No. 26/2008-CE, dated 5-5-2008; No. 58/2008-CE, dated 7-12-2008; No. 10/2009-CE, dated 7-7-2009; No. 24/2009-CE, dated 31-8-2009; No. 25/2009-CE, dated 14-9-2009 and 5-2010-CE, dated 27-2-2010. 1. Explanation II has been has been substituted vide Notification no. 29/2007 dated 6/7/2007) 2. In the Sr. No. 2, in Column No. 4, the entry has been substituted vide notification no. 10/2008 CE dated 1/3/2008, before substitution it was read a....
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....e 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" 6. 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." 7. Has been substituted vide Notification No. 58/2008 dated 7/12/2008 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.-....
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....Further Substituted vide Notification No. 05/2012-CE, dated 17/03/2012, before it was read as:- "10%" 14. Amount of duty increased from 500 to 750 vide notification 5/2010 CE dated 27/2/2010 Further Substituted vide Notification No. 3/2012-CE, dated 16/01/2012, before it was read as:- "^9[In excess of Rs. ^14[750] per 10 Gms]" 15. Amount of duty increased from 1000 to 1500 vide notification 5/2010 CE dated 27/2/2010 Further Substituted vide Notification No. 3/2012-CE, dated 16/01/2012, before it was read as:- "^10[In excess of Rs.^ 15[1500] per Kg.]" 16. Further Substituted vide Notification No. 05/2012-CE, dated 17/03/2012, before it was read as:- "5%" 17. Inserted vide Notification No. 18 /2014-Central Excise dated 11th July, 2014. 18. Inserted vide Notification No. 18 /2014-Central Excise dated 11th July, 2014. 19. Omitted vide Not. 16/2015 - Dated 1-3-2015, before it was read as, ^17[1A. Any chapter All goods Duty of excise leviable thereon as is equivalent to the education cess leviable on such goods under section 94 of the Finance (No.2) Act, 2004 (23 of 2004), read with the proviso to sub-section (1) of section (3) of the....
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....to any process. ^4[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.] 5 5A. 5208 to 5212 All goods , not subjected to any process other then the goods specified against Sl. No.5. ^5[In excess of amount equal to ^20[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 6. 5407, 5408, 5512, 5513, 5514, 5515, 5516 All goods, not subjected to any process ^6[In excess of amount equal to ^21[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 7. 3006 10 or 60 All goods, of cotton not containing any other textile material whether or not processed ^7[In excess of amount equal to 4% of duty of excise in the First Schedule t....
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.... (a), (d), (e), (g) and (k) of Paragraph 6.8 of the Foreign Trade Policy; (ii) the said unit has achieved positive Net Foreign Exchange Earning; (iii) the said goods are produced or manufactured by the unit wholly from the raw materials produced or manufactured in India except the use of duty paid imported inputs upto 3% of the FOB value of exports of the said unit in the preceding financial year; (iv) the said unit exercises an option in terms of Para 6.8 (l) of the Foreign Trade Policy for availing this exemption by informing in writing to the jurisdictional Deputy/Assistant Commissioner of Customs or Central Excise: Provided that- (a) such option is exercised before effecting first clearances into Domestic Tariff Area on or after 1st day of April in any financial year: Provided that for the remaining period of the year 2008-09, such option shall be exercised before effecting first clearances in Domestic Tariff Area on or after 1st June, 2008; (b) such option shall not be withdrawn during the remaining part of the financial year; and (c) once such option is exercise....
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....s including Software, Rejects, Scrap, Waste or Remnants; (a) being cleared in Domestic Tariff Area, other than scrap, waste or remnants are similar to the goods which are exported or expected to be exported from the units during specified period of such clearances in terms of Foreign Trade Policy; (b) the total value of such goods being cleared under sub-paragraphs (a),(d),(e) and (g) of Paragraph of the Foreign Trade Policy, into Domestic Tariff Area from the unit does not exceed 50% of the Free on Board value of exports made during the year (starting from 1st April of the year and ending with 31st March of next year) by the said unit; (c) the balance of the production of the goods which are similar to such goods under clearance into Domestic Tariff Area, is exported out of India or disposed of in Domestic Tariff Area in terms of Paragraph 6.9 of the Foreign Trade Policy; (iii) clearance of goods into Domestic Tariff Area under sub-paragraphs (a), (d), (e) and (g) of Paragraph 6.8 of the Foreign Trade Policy shall be allowed only when the unit has achieved positive Net Foreign Exchange Earning ; and (iv) clearance of goods into Domes....