|
Home
Forgot password New User/ Regiser
Goods manufactured from indigenous materials in EOUs - CBEC's Customs Manual 2023 - CustomsExtract ..... Once the goods are treated as imported goods and applicable Customs Duty is paid at the time of their transfer/sale back into DTA or exit, there is no requirement of refund of the deemed export benefits availed on such goods or for the production of a certificate from the Development Commissioner regarding refund or nonavailment of deemed export benefits at the time of clearance of such goods or exit. 18.1.2 Alternatively, the EOU/STP/EHTP units would also be allowed to clear the domestically pr ..... x x x x x Extracts x x x x x Goods manufactured from indigenous materials in EOUs - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... duty free import or domestic procurement of their inputs or raw materials under Notification No. 22/2003-CE dated 31.3.2003 and Notification No. 52/2003- Customs dated 31.03.2003. However, as per a proviso [the second proviso to para 6 in case of Notification No. 22/2003-CE and first proviso to para 3 in case of Notification No. 52/2003- Customs], if the goods produced or manufactured by EOUs and cleared to DTA if imported are either non-excisable or leviable to Nil basic customs duty [BCD] and ..... x x x x x Extracts x x x x x Goods manufactured from indigenous materials in EOUs - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... eared by them to DTA. In view of the above, it has been clarified that EOUs will also be eligible to import or procure raw materials/inputs at other concessional/Nil rate of BCD, excise duty/CVD or SAD, as the the case may be, provided they fulfill all conditions for being eligible to such concessional or Nil duty. For these purposes, if an EOU is already registered with the jurisdictional Central Excise Authority, it will not be required to take any fresh registration under the Customs (Import ..... x x x x x Extracts x x x x x Goods manufactured from indigenous materials in EOUs - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x
|
