DTA sale - CBEC's Customs Manual 2023 - Customs

..... 15. DTA sale: 15.1 The goods manufactured by EOUs are allowed to be sold in Domestic Tariff Area (DTA) upon fulfilment of certain conditions in terms of Para 6.8(a) of the FTP read with Para 6.14 and Appendix 6G of the HBP. 15.2 The EOUs (other than gems & jewellery units) are allowed to sell goods (including rejects, scrap, waste, remnants and by-products) in DTA on payment of applicable central excise duty or applicable GST alongwith reversal of Basic Customs Duty on inputs used in finishe .....

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DTA sale - CBEC s Customs Manual 2023 - Customs

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..... pper & pepper products, marble and such other items as are notified from time to time. This facility is also not available to units engaged in the activities of packaging/ labelling/ segregation/ refrigeration/ compacting/ micronisation/ pulverization/ granulation/ conversion of monohydrate form of chemical to anhydrous form or vice versa. 15.5 Specified supplies of goods in DTA as provided in Para 6.09 of FTP and are counted for fulfilment of positive NFE, are also allowed on payment of app .....

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DTA sale - CBEC s Customs Manual 2023 - Customs

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