Duty liability on DTA clearances/sales - CBEC's Customs Manual 2023 - Customs

..... pplicable depreciation on capital goods) is arrived at in accordance with the provisions of the Customs Act, as if these are imported goods. In case of clearance of goods under GST, DTA sale will be on payment of applicable GST alongwith reversal of Basic Customs Duty foregone on inputs used in finished goods (including by-products, rejects, waste and scraps arising in the course of production, manufacture, processing or packaging of such goods) and applicable cesses. An amount equal to anti dum .....

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Duty liability on DTA clearances/sales - CBEC s Customs Manual 2023 - Customs

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..... Sale to DTA would also be subject to mandatory requirement of registration of pharmaceutical products (including bulk drugs). An amount equal to Anti Dumping duty under section 9A of the Customs Tariff Act, 1975 leviable at the time of import, shall be payable on the goods used for the purpose of manufacture or processing of the goods cleared into DTA from the unit. 17.4 For services, including software units, sale in DTA in any mode, including on line data communication, is also permissible up .....

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Duty liability on DTA clearances/sales - CBEC s Customs Manual 2023 - Customs

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