TaxTMI 
TaxTMI 
GUIDELINES FOR SALE OF GOODS IN THE DOMESTIC TARIFF AREA (DTA) BY EOU/SEZ/EHTP/STP/BTP UNITS
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to the payment of applicable duties as notified from time to time by the Department of Revenue, Ministry of Finance, Government of India. DTA sale includes clearance to any other unit within India under para 6.8. b) DTA sale entitlement will be applicable only to those goods and services, which are permissible as per EOU Scheme. No DTA sale will be permissible if such sale is specifically prohibited in the EOU Scheme or the Letter of Permission/Letter of Intent. c) Units may opt for DTA sales on a quarterly, half-yearly or annual basis by intimation to the concerned Development Commissioner of SEZ. However, Premier Trading House (PTH) as defined in para 3.5.2 of Foreign Trade Policy (FTP) shall have the option to undertake DTA sales ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tion by the unit. The Unit shall be required to execute a bond with the Assistant Commissioner Customs/Central Excise concerned to cover the difference between the amount of duties paid on the advance DTA sale and the full duties applicable on such goods. g) Advance DTA sales permission would also be admissible in cases of capacity expansion/product diversification. In such cases, the unit would be entitled to advance DTA sales linked to the exports envisaged from the expansion or new production streams or through product diversification. However, no advance DTA sale would be admissible to a DTA unit converted into EOU except in respect of new production stream as a result of change of technology or on account of its expanded capacity fo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....red Accountant and endorsed by the jurisdictional Custom Authority. b) The DTA sale of plain jewellery shall be permitted on payment of concessional rate of duty in Indian Rupees as applicable to sale from nominated agencies. In respect of studded jewellery, duty shall be payable in Indian Rupees as notified by Customs. c) Advance DTA sale permission not exceeding the entitlement accruable on the exports envisaged in the first year shall be permitted and such sale shall be adjusted against the subsequent entitlements in a maximum period of two years. The Unit shall be required to execute a bond with the Assistant Commissioner Customs/Central Excise concerned to cover the difference between the amount of duties paid on the advance DTA ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rejects is also permitted in the DTA, as provided for in para 6.8 (d) of the Chapter 6 of the Foreign Trade Policy V. SALE OF BY-PRODUCTS The sale of by-products in the DTA is also permitted as per provision of para 6.8 (g) of the Chapter 6 of the Foreign Trade Policy after inclusion of the item in LOP/LOI. ANNEXURE - A APPLICATION FOR DTA SALE PERMISSION UNDER PARA 6.8(a) of the Chapter 6 of the Foreign Trade Policy -- FOR THE PERIOD (QUARTERLY/HALF YEARLY/ANNUAL) I. PROJECT DETAILS: 1. Details of the unit (i) Name & Address of the unit: (ii) IEC No. 2. LOI/LOP/IL No. & Date: 3. Details of the products approved for manufacture and export in the LOP/LOI/IL Item(s) of Manufacture/Service Present inst....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sp; 3. Total V NET FOREIGN EXCHANGE EARNINGS NFE achieved on exports in the block period as per para 6.5 of FTP or less as applicable (Calculation Chart enclosed) VI PARTICULARS OF PROPOSED DTA SALE Description of the items proposed to be sold in DTA Value 1. 2. 3. Total DECLARATION I/We hereby declare that the information given above is true and correct Signature of the applicant Name Designation Seal of the Company CHARTERED ACCOUNTANTS CERTIFICATE/COST & WORKS ACCOUNTANT CERTIFICATE We have chec....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t year IInd year IIIrd year IVth year Vth year VIth year 3. AMORTISED VALUE OF CAPITAL GOODS (Please see Note below for calculation) Rs. 4. DETAILS OF IMPORTED RAW MATERIAL (i) Total CIF value of imported raw materials, consumables including POL products and components etc. in the block period as per para 6.5 of FTP or less applicable Rs. (ii) Value of purchases made under Para 6.9 (b) & para 6.13(a) &(c) of Chapter 6 of the Foreign Trade Policy in the block period as per para 6.5 of FTP or less applicable Rs. iii) Value of goods indicated at (i) & (ii) above held in st....