TMI BlogGuidelines for sale of goods in the Domestic Tariff Area (DTA) by Export Oriented Units. (EOUs) and units in Export Processing Zones (EPZs)X X X X Extracts X X X X X X X X Extracts X X X X ..... the Export and Import Policy and paragraphs 181, 182 and 183 of the Handbook of Procedures (1992-97) provide for sale of goods in the DTA by EOUs and units in EPZs upto 25% or 15% as the case may be, of the value of their production. Such sales in the DTA will be governed by the following guidelines : (a) The sale of goods in the DTA will be subject to the payment of the applicable duties as notified from time to time by the Department of Revenue, Ministry of Finance, Government of India. (b) DTA sale entitlement will be applicable only to those goods that are approved for manufacture and export in the Letter of Permission/Letter of intent. No DTA sale will be permissible if such sale is specifically prohibited in the Letter of Permissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of the EPZ concerned, require trial production in order to produce goods of exportable quality. (h) Advance DTA Sale permission in respect of trial production shall not exceed 25% or 15% (as the case may be) of the ex-factory value of the production envisaged in the first year. Such advance DTA sale shall be adjusted against the subsequent entitlement for DTA Sale. The unit shall be required to execute a bond with the Development Commissioner of the EPZ concerned to cover the difference between the amount of duties paid on the advance DTA Sale and the full duties applicable on such goods. (i) The maximum DTA Sale entitlement of 25% or 15% as the case may be, is permissible if the value addition achieved by the unit is not less ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Export and Import Policy or where no such percentage is specified in that Appendix, the minimum value addition of 20% stipulated in paragraph 97 of the Export and Import Policy. II. Other sales in DTA The following guidelines shall apply to the sale of goods in the DTA in respect of supplies specified in paragraph 103 of the Export and Import Policy and paragraph 184 of the Handbook of Procedures: (a) The unit-shall, at the time of application, indicate the quantity and value of goods sought to be supplied in the DTA. If the sale is effected against an import licence held by the DTA purchaser, the Customs/ Central Excise Officer concerned will allows such sales after making a suitable entry on the licence of the quantity and valu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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