9911796707
TMI BlogDTA clearance of goods procured by EOUs/EHTP/STP units from indigenous sources – charging of Duty – reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... , dated the 10th April, 2017 To All Principal Chief Commissioners/ Chief Commissioners of Central Excise, Customs Service Tax, All Principal Chief Commissioners/Chief Commissioners of Customs, All Principal Chief Commissioners/Chief Commissioners of LTU. Sub: DTA clearance of goods procured by EOUs/EHTP/STP units from indigenous sources charging of Duty reg. Madam/Sir, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to this effect from the jurisdictional Development Commissioner shall be produced. Only after production of such certificate, these raw materials/capital goods could be cleared on payment of appropriate central excise duty. 3. It has been brought to the notice of the Board that following difficulties are normally being faced in getting the certificate from the Development Commissioner: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by an Explanation was added to the principal notification stating that goods received from Domestic Tariff Area under the benefits of deemed exports under Paragraph 8.3(a) and (b) of the Foreign Trade Policy shall be treated as imported goods. This amendment has been made for the purpose of levy of duty on goods manufactured by such procured raw material so as not to treat them at par with goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, clarified, that the indigenous goods supplied to the EOUs/EPZ/SEZ/EHTP/STP units after availing the deemed export benefits are to be treated as imported goods and accordingly, duty as applicable to the imported goods is liable to be paid. Once the goods are treated as imported goods and applicable Customs Duty is paid at the time of their transfer/sale back into DTA or exit, there is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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