Sale of surplus/ unutilized goods

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Full Text of the Document

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....by the jurisdictional Assistant / Deputy Commissioner of Central Excise and Customs. 24.2 Unutilized goods and services may also be transferred to another EOU/EHTP/STP/BTP/ SEZ unit or exported. Such transfer to another such unit would be treated as import for receiving unit. 24.3 The inter unit transfer would be on invoice on payment of applicable GST taxes. However, such transfer would be with....