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Subcontract Manufacturing by 100% EOU for a Main contractor (Outside India) who is in contract with an Indian Brand Owner for supply of Ready Made garments

Central Excise - Started By: - Sanketh Meri - Dated:- 24-8-2016 Last Replied Date:- 25-8-2016 - Dear All,An 100% EOU is planning to do Sub Contract Manufacturing for a Main Contractor outside India who has a contract with a Indian Brand Owner for man .....

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nd bill in USD to Main Contractor. Main Contractor instead shall bill it to Brand Owner and receive payment.Note: Subcontractor shall purchase all materials himself and manufacture the Ready Made Garments. It can be DTA or Import Purchase.Can anyone .....

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DTA to the Brand Owner.3. What shall be the implications under Customs for Main Contractor who is billing the Brand Owner in India but not supplying the materials.4. Whether a 100% EOU shall be allowed to keep duty paid DTA purchases in Warehouse or .....

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India such supply will be treated as DTA sales by 100% EOU. A 100% EOU can sell its product in DTA up to the value of 50% of FOB value of exports made during previous financial year. Duty is payable on the products cleared/sold in DTA under section .....

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Mere payment of money by Brand owner to the Main Contractor is not a concern of the Customs Department. Only RBI and Income Tax Department are concerned about the payment. Since 100% EOU can also procure duty paid inputs/capital goods from DTA and ca .....

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