Stock Transfer by an EOUs to DTA, Whether Covered under DTA sale of the EXIM Policy - Clarification regarding

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..... hether Covered under DTA sale of the EXIM Policy - Clarification regarding I am directed to say that that cases have been brought to the notice of the Board that in case of ‘stock transfer of goods to a DTA unit, EOUs were not being allowed the benefit of payment of concessional duty under notification No. 2/95-Central Excise, dated 4-1-1995 even though the EOU had a valid DTA sale p .....

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..... s were sold into DTA in accordance with para 6.8(or 9.9) of the policy. What is covered in para 6.8 (or 9.9) of the policy has been clarified by Ministry of Commerce in Appendix 14-IH of the Handbook of Procedures, 2002-2007 (Appendix 42 of the Hand Book of Procedures Vol-I -1997-2002) that it covers any clearance to another DTA unit. Thus it is not open to the Department to interpret the Exim P .....

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..... he Customs valuation Rules 1988. While determining value of goods under stock transfer, the fact that it is related person transaction, may also be taken into consideration. 4. It may be mentioned that this confusion should no longer remain for the future since notification No. 2/95 –CE dated 1.4.1995, has been superceded by notification No. 23/2003-CE darted 1.4.2003 and the expressio .....

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