DTA sale of By-product & Rejects

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..... learance of by-products and rejects on concessional rate of duty is not allowed to the EOUs, which have failed to achieve the positive NFE. In such cases, the EOUs are liable to pay full duty. Further .....

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..... nufactured by the EOUs which are not excisable (e.g. cut flowers) or attract NIL rate of Customs duty when imported into India, the duty foregone on inputs and consumables etc. procured/imported duty .....

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