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Supply of goods manufactured by EOUs without payment of Central Excise Duty against Advance Licence/Authorisation

Central Excise - 1046/34/2016-CX - Dated:- 16-9-2016 - Circular No. 1046/34/2016-CX F. No. 268/01/2016-CX.8 Government of India Ministry of Finance Department of Revenue (Central Board of Excise & Customs) New Delhi, the 16th September, 2016 To The Chief Commissioners of Customs Central Excise & Service Tax (All); The Chief Commissioners of Customs (All); The Director Generals/Directors of Customs, Central Excise & Service Tax (All); Webmaster, CBEC. Subject: - reg. Madam/Sir, Repres .....

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cal proviso exists under para 3 of notification 52/3003-Cus dated 31.03.2003 as amended to deny exemption from customs duties on similar grounds. The said proviso reads as under, Provided further that where such articles (including rejects, waste, scrap and remnants), are either non excisable or such articles (including rejects, waste, scrap and remnants), if imported, are leviable to nil rate of duty of customs specified under First Schedule to the Customs Tariff Act, 1975 and nil additional du .....

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as been examined. It is seen that s.no. 22 of notification no. 23/2003-CE dated 31.03.2003 as amended, issued in respect of goods manufactured by EOUs and cleared in DTA, specifically exempts Central Excise duty when such manufactured goods are supplied to an Advance Licence/Authorisation Holder. In fact, clearance from EOU or DTA unit to Advance Licence/Authorisation holder has been allowed without payment of Central Excise duty, as both the cases are of "Import substitution." In case .....

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