100% EOU - the capital goods have been allowed to be cleared in ...

Depreciation Claim Up to 90% Allowed on Capital Goods Cleared from 100% EOU to Domestic Tariff Area (DTA.

September 30, 2016

Case Laws Customs AT

100% EOU - the capital goods have been allowed to be cleared in DTA and hence depreciation upto 90% will be allowable to the appellant in calculating the duty payable on the capital goods. - AT

View Source

← Previous Next →

100% EOU - the capital goods have been allowed to be cleared in ...

Depreciation Claim Up to 90% Allowed on Capital Goods Cleared from 100% EOU to Domestic Tariff Area (DTA.

September 30, 2016

Case Laws Customs AT

You may also like:

Denial of exemption benefits under Notifications 30/2004-CE and 23/2003-CE for clearances of finished goods into the Domestic Tariff Area (DTA) by a 100% Export Oriented...

100% EOU - Valuation of goods - Calculation of central excise duty on goods cleared from a 100% Export Oriented Unit (EOU) into the domestic tariff area. - The Appellate...

Allowability of refund of Cenvat credit availed on inputs used in the manufacture of goods cleared by DTA unit to a 100% Export Oriented Unit - DTA unit clearing goods...

The appellant, a 100% EOU, faced allegations of undervaluation of finished goods cleared into the domestic tariff area (DTA). The key issues were whether the DTA...

100% EOU - sale of goods in Domestic Tariff Area (DTA) without following the guidelines - it is not case of Revenue that the appellant have used any imported material...

Deduction u/s 10B - Benefit to 100% EOU - AO not made an allegation that the assessee has not furnished the details of old and new plant and machinery - existing DTA...

100% EOU - remission of duty - the goods cleared for export got damaged in an accident and it cannot be said that the goods have been cleared in DTA

100% EOU - Clearance of goods from Domestic Tariff Area – Authorization not taken or even applied – The petitioner was entitled to clear goods for sale to the DTA,...

100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

100% EOU - return of damaged goods - goods were damaged in transit while they were taken out for export - since goods are not cleared for DTA, demand of duty set aside.

100% EOU - clearance goods into Domestic Tariff Area (DTA) in excess of 50% of FOB value of exports - DTA clearances permitted by the Development Commissioner by itself...

100% EOU - demand of differential duty - excess DTA clearance, over and above their DTA Sale Entitlement - when 100% EOU has submitted the permission to sell goods...

Refund - Rule 5 of the CER, 2004 - 100% EOU - instead of utilizing the credit accumulated due to export for DTA clearance, EOU unit claimed refund - Refund allowed - AT

Allowability of refund of Cenvat credit availed on inputs used in the manufacture of goods cleared by DTA unit to a 100% Export Oriented Unit (EOU) - refund allowed - AT

100% EOU - Valuation - As per the holistic view from the overall scheme for 100% EOU, the object is that goods manufactured by 100% EOU should be exported and if it is...

Quick Updates: