9911796707
TMI BlogDTA clearance of goods procured by EOUs/EHTP/STP units from indigenous sources- charging of DutyX X X X Extracts X X X X X X X X Extracts X X X X ..... e of goods procured by EOUs/EHTP/STP units from indigenous sources- charging of Duty - Reg. Attention of all the importers, Exporters, Customs Brokers, and other stake holders is invited to the subject 'DTA clearance of goods procured by EOUs/EHTP/STP units from indigenous sources- charging of Duty' communicated by Board Circular No. 13/2017-Cus dated 10.04.2017 and Circular No. 74/2001 dated 04. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fect from the jurisdictional Development Commissioner shall be produced. Only after production of such certificate, these raw materials/capital goods could be cleared on payment of appropriate central excise duty. 3. It has been brought to the notice of the Board that following difficulties are normally being faced in getting the certificate from the Development Commissioner: • Some of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06.07.2007 whereby an 'Explanation' was added to the principal notification stating that "goods received from Domestic Tariff Area under the benefits of deemed exports under Paragraph 8.3(a) and (b) of the Foreign Trade Policy shall be treated as imported goods." This amendment has been made for the purpose of levy of duty on goods manufactured by such procured raw material so as not to treat them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In partial modification to the Circular no. 74/2001-Cus dated 04-12-2001, It is clarified that the indigenous goods supplied to the EOUs/EPZ/SEZ/EHTP/STP units after availing the deemed export benefits are to be treated as 'imported goods' and accordingly, duty as applicable to the imported goods is liable to be paid. Once the goods are treated as imported goods and applicable Customs Duty is pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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