DTA sale of specified miscellaneous goods - Central Excise Practice Manual (OLD) - Central Excise

DTA sale of specified miscellaneous goods Further under Sr. Nos. 12 to 16 of Notification No. 23/2003-CE , the waste of fish or crustaceans, mollusks or other aquatic invertebrates falling in chapter heading 05.01 , castor oil cake manufactured from the indigenous castor oil seeds on indigenous plant and machinery falling under chapter heading 23.02 , guar meal manufactured wholly from indigenous guar seeds falling under chapter heading 23.01 and yarn of jute and goods of jute, manufactured from wholly indigenous raw materials falling under chapter heading 53.07 , 53.10 , 5702.12 , 5703.20 , 58.01 , 58.02 , 58/06 or 6305.10 are fully exempt from payment of duty if manufactured by EOUs and brought to any other place in India. Further the goods falling under heading 52.02 of Central Excise Tariff are fully exempted if produced or manufactured by EOU and allowed to be sold in India. This exemption is independent of availability of DTA sale entitlement under para 6.8(a) of the FTP however the other conditions of the exemption notification 23/2003-CE are required to be complied with.