EOU- sale of imported rm-accounting code, Customs - Exim - SEZ

[arbs sarma]

sir,

In terms of para6.15(b) of FTP, EOU can sell unutilized rm impoted/domestically procure in DTA on payment of applicable uties

In case of sale of unutilized imported raw material in DTA what is the accounting code under which duty has to paid i.e., 0037 (Customs) or 0038 (excise).

Posts / Replies

[YAGAY AND SUN]

It's 0037 (Customs) code.

[Kishan Barai]

Custom accounting code or if you are unable to transfer you can disposed of in a DTA on payment of applicable custom duties.