BUDGET CHANGES REGARDING DTA CLEARANCES, Central Excise

[SANDESH SHINDE]

Dear Sir,

Please explain regarding changes made as per notification 18/2014 ce of clearances made by eou unit to dta unit,pls explain in simple words,

thanks and regards.

Posts / Replies

[Pradeep Khatri]

Dear Sandesh,

It means that Education cess and secondary and higher education cess (customs component) is being exempted on goods cleared by an EOU into the DTA.

Notification No.23/2003-Central Excise dated 31.03.2003 as amended by notification No.18/2014-Central Excise dated 11th July, 2014 [new S.Nos.1A and 1B] refers.

Regards,

Team YAGAY and SUN

(Management and Indirect Tax Consultants)