Guidelines For Sale / Advance Sale of Goods in The Domestic Tariff Area (DTA) By EOU/EHTP/STP/BTP Units

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Finance, Government of India as specified in para 6.07 of FTP. DTA sale includes clearance to any other unit within India under para 6.07 of FTP. b) DTA sale entitlement will be applicable only to those goods and services, which are permissible as per EOU Scheme. No DTA sale will be permissible if such sale is specifically prohibited in the EOU Scheme or the Letter of Permission/Letter of Intent. c) Units may opt for DTA sales on a quarterly, half-year or annual basis by intimation to the concerned Development Commissioner of SEZ. However Five Star Export House as defined in para 1.25 of Foreign Trade Policy (FTP) shall have the option to undertake DTA sales on monthly basis, as well. d) An application for sale of goods in DT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... can make advance DTA sale of the production on the exports envisaged in the first two years. Howerver, in respect of such DTA, the unit shall ensure that it achieves the NFE criterion within a maximum period of 3 years from the date of commencement of the production by the unit. The unit manufacturing excisable goods shall be required to execute a bond with the Deputy Commissioner Customs/Excise concerned to cover the difference between the amount of duties paid on the advance DTA sale and the full duties applicable on such goods. f) Advance DTA sales permission would also be admissible in cases of capacity expansion/product diversification. In such cases, the unit would be entitled to advance DTA sales linked to the exports envisaged f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lue of exports during the preceding year subject to following conditions: a) The application by an EOU will be submitted to DC concerned on yearly basis (licensing- year) giving the details of production and exports made during the preceding licensing year duly certified by a Chartered Accountant/Cost Accountant and endorsed by the jurisdiction Custom Authority. b) The DTA sale of plain/studded jewellery as provided under para 6.07 (c) of the FTP shall be on payment of applicable GST and compensation cess along with reversal of basic customs duty exemption availed, if any, as payable on inputs used in such jewellery. (c) Advance DTA sale permission not exceeding the entitlement accruable on the exports envisaged in the first year s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X