Supply of goods manufactured by EOUs without payment of Central Excise Duty against Advance Licence/Authorisation

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....rs of Customs Central Excise & Service Tax (All); The Chief Commissioners of Customs (All); The Director Generals/Directors of Customs, Central Excise & Service Tax (All); Webmaster, CBEC. Subject: Supply of goods manufactured by EOUs without payment of Central Excise Duty against Advance Licence/Authorisation- reg. Madam/Sir, Representations have been received from trade and field format....

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....nts), if imported, are leviable to nil rate of duty of customs specified under First Schedule to the Customs Tariff Act, 1975 and nil additional duty leviable under section 3 of the said Customs Tariff Act, read with exemption notification in this regard, if any, no exemption in respect of inputs utilized for the purpose of processing, manufacture, production or packaging of such articles (includi....

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....on holder, the export obligation is cast upon person holding Advance Licence/Authorisation and in case of default in export obligation recovery from the person holding Advance Licence/Authorisation is provided for in law. 4. Further, if the EOUs are made liable to pay back the amount availed as exemption on the inputs in case of supplies to Advance Licence/ Authorisation Holder, with reference to....