Important Points to be noted regarding DTA Sale by EOUs

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..... e when such goods are imported, will be applicable at the time of DTA sale. The duty on goods being cleared into DTA is exempted only if exemption notification has been issued by DOR (MOF) specifically providing exempting fully or partially such supplies in DTA. Otherwise, full duty as leviable under proviso to section 3(1) of Central Excise Act, 1944 is payable on such supplies made in D .....

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..... case of units working under Fast Track Clearance Procedure for EOU in terms of para 6.38 of the HOP, additional responsibility lies with the jurisdiction Central Excise officers as the EOU may opt to avail DTA sale entitlement at concessional rate of duty without obtaining permission of the Development Commissioner. In such cases the unit would be only submitting the prior intimation only to the .....

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