TMI BlogConcessional re ate of duty on e o u unitX X X X Extracts X X X X X X X X Extracts X X X X ..... We are a EOU unit and our products are mainly PTFE filed products and main raw material is PTFE Resin which we procure duty free. We manufacturing PTFE pipes tubes under CHS 39 , PTFE VALVES under chs 85 and PTFE Nozzles under chapter 84 . Overall DTA sale is below 50%. ONLY THE PTFE nozzles exceeds the 90% of the FOB VALUE Ex ported previous year and in factbthe PTFE Nozzles are ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry rarely exported and almost cleared in DTA, on paying concession rate of duty i.e. 50% of BCD but over all limit is below 50%. Now the CRA ha is raised a objection that concessional duty will not be applicable on Nozzles ss it has been cleared more than the FOB value of last year and it will not include in 50% limit. Our contention is that Nozzles and valves types are identical goods wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h base material as PTFE resins and hence all are PTFE products and dupplie to large industries abroad and domestic market. Though as per requirements of customer no me culture and chapter heading is changed. Please, your valuable opinion in the matter. The matter relates to Central excise regim Regards Amresh Kumar - Reply By YAGAY andSUN - The Reply = Please refine your query in on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e or two sentences so that we can revert. - Concessional re ate of duty on e o u unit - Query Started By: - Amresh kumar Dated:- 16-11-2020 Central Excise - Got 1 Reply - Central Excise - 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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