Stock Transfer by an EOU to DTA, whether Additional Duty of Custom leviable under Sub-section (5) of Section 3 of the Customs Tariff Act, 1975 is applicable – Regarding.

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..... Subject : Stock Transfer by an EOU to DTA, whether Additional Duty of Custom leviable under Sub-section (5) of Section 3 of the Customs Tariff Act, 1975 is applicable Regarding. C AG has raised an objection regarding leviability of Special Additional Duty of Customs in case of stock transfer by an EOU. The gist of the audit objection is an under : According to the proviso to seria .....

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..... ted by the department. 3. S. No. 1 of the table to the Notification No. 23/2003-C.E., dated 31-3-2003 as amended, exempts Duty of Excise leviable thereon as is equivalent to the Additional Duty of Customs leviable on such goods under Sub-section (5) of Section 3 of the Customs Tariff Act, 1975 (51 of 1975) , read with the proviso to Sub-section (1) of Section (3) of the said Central Exc .....

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