100% Export Oriented Units - 25% Sale into DTA by a 100% EOU - Central Excise - 305/36/87-FTT

100% Export Oriented Units - 25% Sale into DTA by a 100% EOU F. No. 305/36/87-FTT Dated 11-3-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : 100% Export Oriented Units - 25% Sale into DTA by a 100% EOU. Refer to para (b) of the minutes of the 5th meeting of 100% EOUs held on 12-11-1986 on the above subject and to say that 25% of the products of a 100% EOU permitted to be sold into DTA has to be against payment of duty as prescribed under proviso to Section 3 of the Central Excises and Salt Act, 1944. In terms of this provision, a duty of excise equal to the aggregate of the duties of customs leviable on like goods, if imported, is leviable on such clearances. An import licence is also required for permitting such clearance to the DTA in terms of Appendix 23 of the Import Policy. For permitting such 25% Sale, an approved 100% EOU has to obtain specific approval of the Export Commissioner in the Office of the Chief Controller of Imports and Exports in terms of the Circular No. REP 21/85, dated 5-9-1985.