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Goods returned back by EOU unit to DTA unit

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..... Goods returned back by EOU unit to DTA unit
Query (Issue) Started By: - SANDESH SHINDE Dated:- 26-2-2015 Last Reply Date:- 27-2-2015 Central Excise
Got 4 Replies
Central Excise
Dear Sir, Please explain the procedure for clearances of returned goods by Eou unit back to DTA unit. Will they clear goods on payment of duty or without payment of duty.if they clear goods on payment of duty .....

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..... we as a DTA unit will be liable for availment of that credit and what will be the procedure for us as a DTA unit,Please give us any reference regarding this ,thanks and regards. Reply By Naveed S: The Reply: Refer rule 30 of SEZ Rules for clearance from DTA TO EOU. For clearance from EOU TO DTA first of all, Clearance of goods from an EOU into DTA is subject to the approval of the Development C .....

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..... ommissioner. You have to apply in the format prescribed to Development Commissioner duly countersigned by the jurisdictional range officer and certified by a Chartered Accountant. Once, you have received the permission, then you can clear the goods to DTA. Reply By Vinayak Hegde: The Reply: Dear Sandesh, I presume that, you have already sold the goods to an EOU and now they are returning back t .....

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..... o your factory. In such case Rule 16 you need to follow. There is absolutely no need to worry about what EOU practice while removing material. If you are looking at clearance from EOU to DTA as sale, then adding to Mr. Naveed, EOU will have to pay the duty aggregate to customs duty while removing the material. As a receiving unit you will be entitled to take the CENVAT credit of CVD and related C .....

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..... ess portion in the total duty paid by EOU. Basic Custom duty will be entitled to claim as CENVAT. Reply By SANDESH SHINDE: The Reply: Dear All, Thanks for your reply's but in this case we as a dta unit clear goods to Eou unit and one dta unit of the same customer, What he has done he has cleared (returned)goods from his Dta unit both which we had cleared on payment of duty to such Dta unit an .....

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..... d also the goods which we cleared to their Eou unit under Are 3 without payment of duty against Ct3 issued to us and mentioned such remark in the invoice and he has charged only basic excise , edu chess, she chess duty on the invoice is it in a correct way, further if we have not received rewarehousing certificate are we required to reverse the duty and if we had received rewarehousing certificate .....

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..... than also can we avail such credit charged by the customer, please explain, thanks and regards Reply By Vinayak Hegde: The Reply: Dear Shinde, Not understood your English/query. Would you please write in proper sentence or any of your regional language. So that whoever understand your problem will able to reply.
Discussion Forum - Knowledge Sharing .....

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