DTA sale of goods manufactured wholly out of Indigenous raw material - Central Excise Practice Manual (OLD) - Central Excise

DTA sale of goods manufactured wholly out of Indigenous raw material Where the finished goods, by-products, rejects, waste, scrap, remnants are manufactured or produced wholly out of indigenous raw material, the same is allowed to be sold in DTA within the DTA sale entitlement under paragraph 6.8(a) of FTP, subject to fulfillment of positive NFE (clearance of waste/scrap/remnants on payment of full duty are not subject to achievement of positive NFE) on payment of central excise duty which is leviable on like goods manufactured and cleared by units other than EOUs (Ref : Sr. No. 3 of Notification No. 23/2003-CE ) . The goods manufactured out of indigenous raw material on which deemed export benefits such as deemed duty drawback or advance authorisation for deemed export have been availed are required to be treated as imported raw material for the purpose of notification No. 23/2003-CE, dated 31.3.2003. If any goods are manufactured cleared by unit other than EOU and are fully exempt from duties of excise or are chargeable to 'Nil' rate of duty, the clearance of such goods by EOU into DTA, is allowed on payment of 30% of each of duties of customs leviable on similar goods, if imported. ( Ref . Sr. No. 4 of Notification No. 23/2003-CE ).