TMI BlogDTA sale by EOU - Payment of dutyX X X X Extracts X X X X X X X X Extracts X X X X ..... DTA sale by EOU - Payment of duty X X X X Extracts X X X X X X X X Extracts X X X X ..... AN ANY BODY HELP ME CLARIFY THE FOLLOWING POINTS? 1. DTA SALE BY EOU - IF SALES IS MADE TO A CUSTOMER WHO IS ENJOYING 100% DUTY EXEMPTION AS PER CLAUSE 6.9 OF FTP WHETHER THIS SALE IS CONSIDERED AS DT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A SALES/DEEMED EXPORTS, WHETHER 50% DTA ENTITLEMENT INCLUDES THIS SALE ALSO? 2. IN THE ABOVE CONTEXT WHETHER ANY DUTY IS PAYABLE BY THE EOU UNITS SINCE THE MATERIAL IMPORTED/LOCALLY PROCURED IS WITHOU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T PAYMENT OF DUTY? PLEASE ENLIGHTNE ME QUOTING RELEVANT PROVISIONS OF THE LAW/POLICY. VENKAT, CHENNAI Reply By R.S. Mangal: The Reply: As per para 6.9(1), an EOU can supply goods to holder of Advance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authorisation, DFIA,EPCG Holder . Such supply will be counted towards calculation of NFE and hence deemed export. Duty payable will be nil or as per extant exim scheme of Advance Authorisation, Dfia, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EPCG. The 50% entitlement does not include such sale . X X X X Extracts X X X X X X X X Extracts X X X X
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