Other DTA sales - Central Excise Practice Manual (OLD) - Central Excise

Other DTA sales [Specified under Paragraph 6.9 of FTP] EOU/ETHP/STP units are permitted to sell finished goods, which are freely importable under the Foreign Trade Policy, in DTA against payment of full duties provided they have achieved positive NFE. Further, following supplies of manufactured goods affected from EOU/EHTP/STP/BTP unit to DTA are counted for the purpose of fulfillment of positive NFE:- (a) Supplies effected in DTA to holder of Advance Authorisation/Advance Authorisation for annual requirement/DIFR under duty exemption/remission Scheme/ EPCG Scheme. However, printing section EOUs (or any other sector that may be notified HBP vol. I) cannot supply goods, where Basic Custom duty and CVD is Nil or exempted otherwise to holders of advance authorization/ Advance Authorisation for annual requirement. (b) Supplies effected in DTA against foreign exchange remittance received from overseas. (c) Supplies to other EOU/EHTP/STP/BTP/SEZ units, provided that such goods are permissible for procurement in terms of Para 6.2 of FTP. (d) Supplies made to bonded warehouses set up under FTP and/or under section 65 of Customs Act and FTWZ, where payment is received in foreign exchange. (e) Supplies of goods and services to such organizations which are entitled for duty free import of such items in terms of general exemption notification issued by MoF, as may be provided in HOP Volume 1. (f) Supplies of Information Technology Agreement (ITA -1) items and notified zero duty telecom / electronics items. (g) Supplies of items like tags, labels, printed bags, stickers, belts, buttons or hangers to DTA unit for export. (h) Supply of LPG produced in an EOU refinery to Public Sector domestic oil companies for being supplied to household domestic consumers at subsidized prices under the Public Distribution System (PDS) Kerosene and Domestic LPG Subsidy Scheme, 2002, as notified by the Ministry of Petroleum and Natural Gas vide notification No.E-20029/18/2001-PP dated 28.01.2003 (hereinafter referred to as PDS Scheme) subject to the following conditions:- (a). Only supply of such quantity of LPG would be eligible for which Ministry of Petroleum and Natural gas declines permission for export and requires the LPG to be cleared in DTA; and (b). The Ministry of Finance by a notification has permitted duty free imports of LPG for supply under the aforesaid PDS Scheme.