EOU Exceeds 50% DTA Clearance of FOB Exports; Duty Rate Assessment Requires Tax Authority Evaluation per Notifications.

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....100% EOU - clearance goods into Domestic Tariff Area (DTA) in excess of 50% of FOB value of exports - DTA clearances permitted by the Development Commissioner by itself will not decide the rate of duty applicable, which the tax authorities have to determine in terms of the applicable notification - AT....