EOU and DTA unit in same compound-Separation of units

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..... guidance of the trade arid field formations. Further, fencing separating EOU & DTA must be strong and at least 4' high in all units having DTA unit as well as an EOU. All Trade Associations/Chamber of Commerce and the Members of the RAC/PGC are requested to bring this to the notice of their members/constituents. Enclosure 1. The Directorate General of Central Excise Intelligence (DGCEI) has b .....

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..... red in the DTA unit. The goods so manufactured in the 100% EOU, but shown as if manufactured by their DTA unit, were cleared for sale in the local market paying Central Excise duty leviably in the DTA Unit, which is lower than the duty that would be otherwise on DTA sales by a 100% EOU. Investigations have revealed that the DTA sales of the EOU had also far exceeded the quantity permitted to them .....

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..... ly requires separate earmarked premises for different units. Considering the spirit of these provisions of the EXIM Policy in the backdrop of the case booked by the DGCEI. I would suggest that suitable instructions be issued to all Development Commissioners to ensure that separate units of an industrial enterprise, operating both as a DTA unit as well as an EOU, are clearly demarcated. In fact, EO .....

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