Sale of surplus/ unutilized goods

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..... en by the jurisdictional Assistant / Deputy Commissioner of Central Excise and Customs. 24.2 Unutilized goods and services may also be transferred to another EOU/EHTP/STP/BTP/ SEZ unit or exported. Such transfer to another such unit would be treated as import for receiving unit. 24.3 The inter unit transfer would be on invoice on payment of applicable GST taxes. However, such transfer would .....

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..... not charged in case of obsolete/ surplus capital goods, consumables, spares, goods manufactured, processed or packaged and scrap, waste, remnants are destroyed within the unit after intimation to Central Excise Customs authorities or destroyed outside unit with the permission of Central Excise Customs authorities. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Comme .....

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