Goods Rejected by SEZ to DTA

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..... Goods Rejected by SEZ to DTA
Query (Issue) Started By: - Rakesh K Paliwal Dated:- 24-7-2015 Last Reply Date:- 25-7-2015 Central Excise
Got 2 Replies
Central Excise
Dear All, please let m .....

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..... e know the provision of goods rejected by SEZ Customer to DTA Supplier, regarding to applicability of duty and credit . Regards Rakesh Paliwal Reply By Rajagopalan Ranganathan: The Reply: Sir, Wh .....

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..... en the goods procured by a SEZ unit from the DTA are sent back as it is or without substantial processing, such goods shall be treated as re-imported goods, as the original supply is treated as export .....

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..... . Their entry into DTA would be treated as re-import and normal re-import conditions and procedures would apply such as filing of Bill of Entry etc. I such case you have to pay all applicable duty und .....

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..... er Customs Act. Therefore you can avil the credit of CVD and SAD (if applicable) paid on such re-import. Reply By MUKUND THAKKAR: The Reply: Sir, In addition of above, if your product is repairable .....

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..... SEZ take permission for sending goods to DTA and return back with in period of 30 days after repair. in such situation need not pay any duty.
Discussion Forum - Knowledge Sharing .....

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