DTA sales by 100% EOU, Central Excise

[CHITRA RAGURAM]

What are the duties / taxes to be lieved, when an EOU unit sells to a domestic party.

Posts / Replies

[R.S. Mangal]

The question can not be asked in short. It depends upon many points. However, considering the EOU unit uses both domestic as well imported ( including deemed imports) to manufacture its goods. The duty structure will be-

1. If sold under para 6.8(a),6.8(d),6.8(e),6.8(g) of FTP, the duty will be as per Condition No 2 of Notification No 23/2003 of CE i.e 50% BCD plus CVD plus SAD( when Sales is not paid).

2. If sold under para 6.8.(h) of FTP then full custom duties.