Tax Management India. Com TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

GUIDELINES FOR SALE / ADVANCE SALE OF GOODS IN THE DOMESTIC TARIFF AREA (DTA) BY EOU/EHTP/STP/BTP UNITS

Appendix -6G - Procedure - Appendix - Foreign Trade Procedure 2015-2020 (From 5-12-2017 to 31-3-2020) Revised - Appendix -6G - APPENDIX-6G (Please see Paras 6.08 and 6.09 of FTP) I. DTA SALE ENTITLEMENT FOR EOU UNITS: Paragraph 6.08 of the Chapter 6 of the Foreign Trade Policy provides for sale in DTA by EOU/EHTP/STP units. Such sales in the DTA will be governed by the following guidelines: - a) The sale of goods in DTA will be subject to the payment of applicable duties as notified from time to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the concerned Development Commissioner of SEZ. However, Premier Trading House (PTH) as defined in para 3.21 of Foreign Trade Policy (FTP) shall have the option to undertake DTA sales on monthly basis, as well. d) The DTA sales entitlement shall be availed of within three years of the accrual of entitlement. 1[e) An application for sale of goods in DTA (as per EOU Scheme) by the EOUs shall be submitted to the Development Commissioner concerned in the application as given in ANF-6C. The applicatio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

risdictional Central Excise Authority in terms of Para 6.40 (h) of HBP. DTA sale in terms of para 6.08 (a) of Policy shall be allowed only after adjustment of advance DTA sale permission is granted.] f) Advance DTA sale permission not exceeding the entitlement accruable on the exports envisaged in the first year shall be permitted and such sale shall be adjusted against the subsequent entitlements in a maximum period of two years. However, drugs and pharmaceuticals units can make advance DTA sal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e in cases of capacity expansion/product diversification. In such cases, the unit would be entitled to advance DTA sales linked to the exports envisaged from the expansion or new production streams or through product diversification. However, no advance DTA sale would be admissible to a DTA unit converted into EOU except in respect of new production stream as a result of change of technology or on account of its expanded capacity for export. h) The DTA sale entitlement would accrue only if the u .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tems like floriculture, horticulture, pisiculture can also avail the facility of simultaneous sale in DTA of such perishable items on quarterly basis, while earning DTA entitlement on exports made during the said quarter. Such permission can be granted in advance by the DC concerned subject to the condition that the unit has achieved positive NFE cumulatively up to the previous quarter. j) Units in the service sector can also avail DTA sale as per procedure mentioned above. II. SALE OF GEM & .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Authority. b) The DTA sale of plain jewellery shall be permitted on payment of concessional rate of duty in Indian Rupees as applicable to sale from nominated agencies. In respect of studded jewellery, duty shall be payable in Indian Rupees as notified by Customs. c) Advance DTA sale permission not exceeding the entitlement accruable on the exports envisaged in the first year shall be permitted and such sale shall be adjusted against the subsequent entitlements in a maximum period of two years. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e of application, indicate the quantity and value of goods sought to be supplied in the DTA. If the sale is effected against an import license held by the DTA purchaser, the Customs/Central Excise Officer concerned will allow such sales after making a suitable entry on the license of the quantity and value of such sales. The Import license shall cease to be valid for further imports to the extent of such supplies effected by units. b) If, the goods proposed to be sold by the units do not require .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version