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DTA sale by Gems and Jewellery EOUs

Central Excise - 100% Export Oriented Unit Scheme - 100% EOU Scheme - 43 - In case of Gems and Jewellery EOUs, the units are allowed to sell upto 10% of FOB value of exports of the preceding year in DTA subject to achievement of positive NFE. In case of sale of plain gold jewellery, Plain Silver Jewellery, studded gold jewellery, unsuitable/broken cut and polished diamonds, rough diamonds, precious and semi-precious stones or dead stock in Domestic Tariff Area, the units are allowed to pay conce .....

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