Important Points to be noted regarding DTA Sale by EOUs

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Full Text of the Document

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....hen such goods are imported, will be applicable at the time of DTA sale. • The duty on goods being cleared into DTA is exempted only if exemption notification has been issued by DOR (MOF) specifically providing exempting fully or partially such supplies in DTA. Otherwise, full duty as leviable under proviso to section 3(1) of Central Excise Act, 1944 is payable on such supplies made in DTA. ....