TaxTMI 
TaxTMI 
DTA clearance of goods procured by EOUs/ EHTP/STP units from indigenous sources - charging of Duty
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....Sub: DTA clearance of goods procured by EOUs/ EHTP/STP units from indigenous sources - charging of Duty - reg. Attention is drawn to CBEC Circular No. 74/2001-Cus dated 04.12.2001 issued on the above subject 2. Vide the above circular, it was clarified that in case raw materials/ capital goods etc., procured from indigenous sources by EOUs/EPZ/SEZ/EHTP/STP units are transferred/ sold back to....
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.... following difficulties are normally being faced in getting the certificate from the Development Commissioner: * Some of the indigenous manufacturers would have shifted their manufacturing units and/or have closed their manufacturing activities. * The suppliers may not entertain correspondence pertaining to capital goods procured from them several years ago. * From comme....
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....ent 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 been amply brought in para 12 of Circular no. 12/2008-Cus dated 24-7-2008. Therefore, goods procured domestically by EOUs/EPZ/SEZ/EHTP/STP units on which deemed export benefits have been availed shal....
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....s 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 goods or for the production of a certificate from the Development Commissioner regarding refund or non-avaitment of deemed export benefits at the time of clearance of such goods or exit. Alte....