TaxTMI 
TaxTMI 
DTA clearance of goods procured by EOUs/EHTP/STP units from indigenous sources – charging of Duty – reg.
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....***** New Delhi, dated the 10th April, 2017 To All 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 - chargi....
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....fits were availed, a certificate to this effect from the jurisdictional Development Commissioner 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 D....
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....ated 31.03.2003 vide Notification No.29/2007-CE dated 06.07.2007 whereby an 'Explanation' was added to the principal notification stating 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....
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....units where deemed export benefits have been availed. 6. It is therefore, clarified, that the indigenous goods supplied to the EOUs/EPZ/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 a....