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TMI BlogDuty Drawback on export from EOU and SEZX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Forum, I am E.O.U. and also having one unit in SEZ. i do not want to avail benefit all type of direct and indirect taxes like income tax, Import Duty, Service Tax, CENVAT on input and input services etc. Can i avail the benefit of Duty Drawback on export made from my above units? If yes or no , please provide me copy of notification/circular etc. to satisfy my management. With regar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds - Reply By ketan bhinde - The Reply = Dear Sir, As you are already an EOU and also having a unit in SEZ how can you avail the benefit of Duty Drawback since you are already availing the benefit of all types of direct and indirect taxes. Regards Arti Sehgal ( Advocate) - Reply By R.S. Mangal - The Reply = The exports from EOU/SEZ are ineligible for the benefits of Duty Draw Back as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is prohibition of such claim in the relevant Notification of duty draw back. Your Unit can claim the benefit of Chapter 3 i.e. Focus Product or Focus market Scheme etc if otherwise eligible. The fact that you donot intend to take benefit all type of direct and indirect taxes like income tax, Import Duty, Service Tax, CENVAT on input and input services etc., does not alter the above position. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Current relevant Notification is Notification No. 98/2013 - CUSTOMS (N.T.) 14 th September, 2013 (8) The rates of drawback specified in the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is - (a) manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962); (b) manufactured ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or exported in discharge of export obligation against an Advance Licence or Advance Authorisation or Duty Free Import Authorisation issued under the Duty Exemption Scheme of the relevant Export and Import Policy or the Foreign Trade Policy: Provided that where exports are made against Advance Licences issued on or after the 1st April, 1997, in discharge of export obligations in terms of notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No. 31/97 - Customs, dated the 1st April, 1997 , or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 48/2000-Customs, dated the 25th April, 2000 , or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 46/2002-Customs, dated the 22nd April, 2002, or against Duty Free Replenishment Certificate Licence issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of notification No. 90/2004-Customs, dated the 10th September, 2004, drawback at the rate equivalent to Central Excise allocation of rate of drawback specified in the said Schedule shall be admissible subject to the conditions specified therein; (c) manufactured or exported by a unit licensed as hundred per cent. Export Oriented Unit in terms of the provisions of the relevant Exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort and Import Policy and the Foreign Trade Policy; (d) manufactured or exported by any of the units situated in free trade zones or export processing zones or special economic zones; (e) manufactured or exported availing the benefit of the notification No. 32/1997 Customs, dated 01st April, 1997. Regards - Duty Drawback on export from EOU and SEZ - Query Started By: - Ashok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chopra Dated:- 11-1-2014 Customs - Import - Export - Customs - SEZ - Got 2 Replies - Customs - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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