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Certification of invoices for supply of goods from DTA to EOUs for claiming deemed export benefits - reg.

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..... 25th February, 2009 Sub: Certification of invoices for supply of goods from DTA to EOUs for claiming deemed export benefits - reg. Supplies of goods manufactured in India from Domestic Tariff Area (DTA) to EOUs/STPs/EHTPs/BTPs are regarded as 'deemed export' and are eligible for the deemed export benefits specified under Para 8.3 of Foreign Trade Policy (FTP) [Para 6.11 (a) read with Par .....

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..... le goods. These goods though not procured under CT-3/ ARE-3 , if otherwise eligible in terms of notification 22/2003-CE read with para 6.6.1 of HBP , are also to be endorsed as a proof of supplies made, by the officer-in-charge of EOU after verification and due accountal for deemed export benefits. The onus of satisfying whether the goods being received in the EOU/STP etc. have borne the applic .....

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..... ng marks and number, quantity, value, rate and amount of duty and shall affix his/her signature. The unit is required to keep accounts of these goods for its consumption in the manufacture of goods for exports and DTA clearances, removal of these goods as such and closing balance. The Superintendent-in-charge shall depute a bond officer to examine the goods on the same day of receipt of intimation .....

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..... it, on the basis of verification and warehousing by the EOU/STP/EHTP/BTP itself. However, in case of receipt of goods without following ARE-3 , the procedure as prescribed above shall be followed. 5. Accountal, consumption and removal of goods received by EOU as prescribed above, is to ensure that (i) deemed export benefit already availed is refunded in terms of Board's circular No. 74/2001-Cu .....

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