TaxTMI 
TaxTMI 
DTA clearance of goods procured by EOUs/EHTP/STP units from indigenous sources – charging of Duty – reg.
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....ll Principal Chief Commissioners/ Chief Commissioners of Central Excise, Customs & Service Tax, All Principal Chief Commissioners/Chief Commissioners of Customs, All Principal Chief Commissioners/Chief Commissioners of LTU. Sub: DTA clearance of goods procured by EOUs/EHTP/STP units from indigenous sources - charging of Duty - reg. Madam/Sir, Attention is drawn to Circular No.74/2001-Cus da....
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....ommissioner shall be produced. Only after production of such certificate, these raw materials/capital goods could be cleared on payment of appropriate central excise duty. 3. It has been brought to the notice of the Board that following difficulties are normally being faced in getting the certificate from the Development Commissioner: * Some of the indigenous manufacturers would have shifted th....
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....ting that "goods received from Domestic Tariff Area under the benefits of deemed exports under Paragraph 8.3(a) and (b) of the Foreign Trade Policy shall be treated as imported goods." This amendment has been made for the purpose of levy of duty on goods manufactured by such procured raw material so as not to treat them at par with goods manufactured out of wholly indigenous material. This has bee....
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....Z/SEZ/EHTP/STP units after availing the deemed export benefits are to be treated as 'imported goods' and accordingly, duty as applicable to the imported goods is liable to be paid. Once the goods are treated as imported goods and applicable Customs Duty is paid at the time of their transfer/sale back into DTA or exit, there is no requirement of refund of the deemed export benefits availed on such ....