Refusal of Excise Authorities to Honour Permission of Development Commissioner for DTA sale Given to a 100% EOU – Reg

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..... ale Given to a 100% EOU - Reg. It has been brought to the notice of the Board that Central Excise authorities in Bhiwadi Division have refused to honour the permission given by the Development Commissioner, Noida Export Processing Zone, to a 100% EOU for DTA sale. In brief, the matter is that a 100% EOU on the basis of physical export of goods worth Rs. 1.42 crores during the period from 1-4-2000 .....

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..... into existence only in March, 99. 2. The matter has been considered. It is noted that as per para 9.9(b) of Exim Policy, an EOU/EPZ unit is allowed to sale goods in DTA upto 50% FOB value of (physical) export subject to payment of applicable duties and fulfilment of minimum NFEP as prescribed in Appendix 1 of the Policy. Further, as per Appendix 42 of the Handbook of Procedures, Vol.I, the unit m .....

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..... ise, Bhiwadi is not correct and the unit is eligible to clear the goods in DTA to the extent of permission given by Development Commissioner, NEPZ on payment of applicable duties as per Section 3 of the Central Excise Act, 1944 read with notification No. 2/95-CE, dated 4-1-1995. 4. Similar cases, in any, may kindly be decided in the light of above clarification. 5. Difficulties, if any, faced in .....

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