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EOU clearance of scrap in DTA

Goods and Services Tax - Started By: - Ramaswamy S - Dated:- 11-8-2017 Last Replied Date:- 13-8-2017 - As per DGFT TN dated 30.06.2017 read with Customs Notification 59/2017, the EOU needs to pay back the customs duty foregone on DTA clearances. The exemption allowed under 52/2003 is withdrawn in Notification 59/2017. Whether the EOU needs to pay the customs duty on Transaction Value of clearance of scrap or they need to repay the duty foregone proportionately. Secondly, when the customs duty at .....

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