Sale of surplus/ unutilized goods - CBEC's Customs Manual 2023 - Customs

..... 24. Sale of surplus/ unutilized goods: 24.1 EOUs are allowed to sell surplus/unutilized goods and services, imported or procured duty free, into DTA on payment of duty but for exemption, in case the unit is unable, for valid reasons, to utilize the goods. The permission for such DTA sale is given by the jurisdictional Assistant / Deputy Commissioner of Central Excise and Customs. 24.2 Unutilized goods and services may also be transferred to another EOU/EHTP/STP/BTP/ SEZ unit or exported. Such tr .....

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Sale of surplus/ unutilized goods - CBEC s Customs Manual 2023 - Customs

x x x x x   Extracts   x x x x x