DTA sale by EOUs - Duty Leviability on DTA Sales - Central Excise Practice Manual (OLD) - Central Excise

Duty Leviability on DTA Sales In terms of proviso to Section 3(1) of the Central Excise Act, 1944 , the excise duty leviable on goods manufactured in an EOU and brought to any other place in India is the amount equal to the customs duty leviable under section 12 of the Customs Act, 1962 or under any other law for the time being in force on like goods produced or manufactured outside India, if imported into India. Thus, the duty is worked out exactly in the same manner as applicable to imported goods, but collected as Central Excise duty. Similarly, Services rendered by Service Sector EOUs will be liable for payment of service tax in term of provisions of Finance Act, 1994.