TaxTMI 
TaxTMI 
TaxTMI 
Reversal of Custom duty as per para 6.08 FTP 2023 for DTA sales done by EOU unit
X X X X Extracts X X X X
X X X X Extracts X X X X
....eversal of Custom duty as per para 6.08 FTP 2023 for DTA sales done by EOU unit<br> Query (Issue) Started By: - Dashrath Walkoli Dated:- 21-6-2025 Last Reply Date:- 23-6-2025 Customs - Exim - SEZ<br>Got 3 Replies<br>Customs<br>Sir, We operate as an Export Oriented Unit (EOU) and currently benefit from import duty exemption on inputs under Notificatio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n No. 52/2003 Customs dated 31.03.2003, which are used in the production of our final finished goods. We also procure indigenous goods for the same production process. As per FTP Para 6.08, we occasionally make DTA (Domestic Tariff Area) sales of our finished products. My question is regarding the reversal of customs duty on these DTA sales. Specifically, should we reverse the customs duty only ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on the imported inputs consumed in the production of the finished goods sold in DTA, or should the reversal apply to the customs duty equivalent of both imported inputs AND indigenous goods that went into the production of those final finished products? Reply By Shilpi Jain: The Reply: Reversal of customs duty is required for the imported inputs Reply By YAGAY andSUN: The Reply: In addition to....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... aforesaid revert, Circular No.13/2017-Cus dtd. 10th April, 2017 is relevant in connection with DTA clearance of goods procured by EOUs/EHTP/STP units from indigenous sources - charging of Duty - reg. Summary of Circular No. 13/2017-Cus (dated 10 April 2017): The Circular clarifies the procedure for DTA (Domestic Tariff Area) clearance of goods procured by EOUs/EHTP/STP units from indi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....genous sources where deemed export benefits have been availed. It states that such goods should be treated as imported goods, and applicable Customs Duty must be paid upon their clearance or exit. In such cases, there is no need to obtain a certificate from the Development Commissioner confirming the refund or non-availment of deemed export benefits, as required earlier by Circular No. 74/2001-Cus....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... However, EOUs/EHTP/STP units still have the option to clear goods on payment of Central Excise Duty under Notification No. 22/2003-CE, provided they submit a certificate from the Development Commissioner confirming that deemed export benefits were either not availed or have been refunded. Accordingly, Circular No. 74/2001-Cus is modified to reflect this updated compliance procedure and reduce p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ractical difficulties in obtaining such certificates. Reply By Dashrath Walkoli: The Reply: Sir, it menas that Customs Duty has to be reversed on DTA clearance of goods procured from indigenous sources if deemed export benefits were availed. Am i right sir?<br> Discussion Forum - Knowledge Sharing ....