TMI BlogEPZ units - Sale in DTA - Subject to excise dutyX X X X Extracts X X X X X X X X Extracts X X X X ..... o say that notification No. 114/95-Cus. Dated 8.6.1995 has been issued with a view to harmonise the respective customs customs exemptions notification for 100% EOU units and for similar units located in the Export Processing Zones (EPZs). 2. As may be noted the referred notification deletes paragraph 2 of notification 13/81-Cus dated 9.2.1981. The subject paragraph 2 provided for customs dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s chargeable. this is in contrast to the general existing legal position regarding supplies of non-excisable goods to the DTA, which is that such goods would be subject to the customs duty as if these are imported goods. 4. As stated, paragraph 2 in notification 13/81 has been a unique dispensation for 100% EOUs. this facility is not available in the notification for similar units situated i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... together with the implications of the new notification No. 114/95 dated 8.6.1995 may be immediately brought to the notice of the concerned officers of the Department. In particular, the clearances for DTA in terms of the rescinded para 2, may be reviewed with effect from 8.6.2995, so that the assessments are correctly made in terms of the amendment. Trade interests may be suitably informed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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