Withdrawal of Board’s Circular No.618/9/2002-CX, dated 13-2-2002- Removal of Goods by 100% EOU to DTA-Clarification Regarding Levy of duty on Removal of Goods by 100% EOU to DTA

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..... o DTA Circular No. 01/2004- Cus5th January, 2004 F.N.305/192/ 2003-FTT Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Subject : Withdrawal of Board's Circular No.618/9/2002-CX, dated 13-2-2002- Removal of Goods by 100% EOU to DTA-Clarification Regarding Levy of duty on Removal of Goods by 100% EOU to DTA I am directed to draw your attenti .....

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..... ch were cleared by 100% EOU to DTA whether in terms of permission granted or in excess of permission granted." In view of the said judgment of the CESTAT, it is now clear that all the goods manufactured by EOU and cleared into DTA before final debonding of the EOU shall be chargeable to duty under proviso to Section 3(1) of the Central Excise Act, 1944 and under no condition, goods produced in 100 .....

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