DTA sale in case of Gems and Jewellery units - Central Excise Practice Manual (OLD) - Central Excise

DTA sale in case of Gems and Jewellery units The DTA sale entitlement (sale of goods in DTA on payment of concessional duty) in case of units other than Gems and Jewellery and instant tea units is limited to 50% of the FOB value of export in the preceding year subject to fulfillment of positive NFE. In case of Gems Jewellery units, it is limited to 10% of FOB value of exports in the preceding year. The DTA sale of instant tea is allowed upto 20% FOB value of export in the form of Tea bags or Bulk.