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DTA sale of goods manufactured wholly out of Indigenous raw material

Central Excise - 100% Export Oriented Unit Scheme - 100% EOU Scheme - 39 - Where the finished goods, by-products, rejects, waste, scrap, remnants are manufactured or produced wholly out of indigenous raw material, the same is allowed to be sold in DT .....

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is leviable on like goods manufactured and cleared by units other than EOUs (Ref : Sr. No. 3 of Notification No. 23/2003-CE). The goods manufactured out of indigenous raw material on which deemed export benefits such as deemed duty drawback or advan .....

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