DTA sale entitlement - Central Excise Practice Manual (OLD) - Central Excise

DTA sale entitlement under Paragraph 6.8(a) of FTP Paragraph 6.8(a) of FTP read with paragraph 6.14 of HOP provides for DTA sale by EOU/EHTP/STP unit. The guidelines are contained in the Appendix 14-I-H of HOP, Vol. I. The units can avail DTA sale on quarterly/half yearly/annual basis and DTA sale entitlement shall be availed of within three years of the accrual of entitlement. The application as per Annexure II to Appendix 14-I-H of HOP, Vol. I. is to be submitted to the Development Commissioner concerned certified by an independent Cost/Chartered/Cost Works Accountant and endorsed by bond officer of Central Excise having jurisdiction over the unit. DTA sale is to be availed by the unit on the basis of authorization issued by Development Commissioner.