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

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....the 16th September, 2016 To The Chief Commissioners 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/Authorisati....

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....remnants), are either non excisable or such articles (including rejects, waste, scrap and remnants), 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 utilize....

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....entral Excise duty, as both the cases are of "Import substitution." In case of supply of goods to Advance Licence/Authorisation 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....