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DTA sale of By-product & Rejects

Central Excise - 100% Export Oriented Unit Scheme - 100% EOU Scheme - 40 - DTA sale of By-product & Rejects The DTA clearance of by-products and rejects on concessional rate of duty is not allowed to the EOUs, which have failed to achieve the positive NFE. In such cases, the EOUs are liable to pay full duty. Further, in case of these units, DTA clearance of finished goods is not allowed even on payment of full duty. As for waste/scrap/remnants, the same are allowed to be sold in DTA on payme .....

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