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Important Points to be noted regarding DTA Sale by EOUs

Central Excise - 100% Export Oriented Unit Scheme - 100% EOU Scheme - 45 - • In respect of DTA sale under clauses (a) to (h) of Paragraph 6.9 of FTP, prohibition or regulation under any law effecting import thereof in force at the time when such .....

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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 DTA. • End use based exemption notifications issued under Customs Act 1962 would be applicable in case of DTA .....

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reference to DTA sale by EOU. (CBEC Instruction issued vide F.No. 305/83/94-FTT dated 15.09.1994). • Provisions have been incorporated in the Customs Tariff Act, 1975 to charge Safeguard duty/ Anti-dumping duty on inputs/raw materials, imported .....

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