Abbreviations Used - Central Excise Practice Manual (OLD) - Central Excise

Abbreviations Used ACES: Automation in Central Excise and Service Tax. BOA: Board of Approval BTP: Bio Technology Park Unit CBDT: Central Board of Direct Taxes CBEC: Central Board of Excise Customs CENVAT: Central Value Added Tax DC: Development Commissioner DFIA: Duty Free Import Authorisation (Scheme) DGFT: Directorate General of Foreign Trade DTA: Domestic Tariff Area EEFC Account: Exchange Earner s Foreign Currency Account. EHTP: Electronic Hardware Technology Park EOU: Export Oriented Unit FT (D R) Act: Foreign Trade (Development Regulation) Act,1992 FTP: Foreign Trade Policy HOP: Handbook of Procedure, Vol.I ITA-IA: Information Technology Agreement-IA LOP: Letter of Permission LTU: Large Taxpayer s Unit LUT: Letter of Undertaking MOT: Merchant Over Time NFE: Net Foreign Exchange RBI: Reserve Bank of India SEZ: Special Economic Zone SOFTEX Form: Software Export Form STP: Software Technology Park UAC: Unit Approval Committee