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Dta sale by eou

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(Querist)
21 September 2015 we are an EOU for manufacfturing telecom equipment with 0% Basic Custom Duty, going to make DTA sale under Notification 23/2003-CE dt. 31/03/2003.

https://www.cbec.gov.in/htdocs-cbec/excise/cx-act/notifications/notfns-2003/ce23-2k3

As Sr. No. 2 of aforesaid notification, we are required to pay 50% of applicable custom duty, but 1st proviso says confuses it with normal excise duty and 2nd proviso provides that 1st proviso is NA in case Nil rate of duty under sec 12 of Custom Duty.

What shall be the applicable duty?

Is it 50% of applicable Custom Duty which 8.70% as on?
or
Will be it be normal excise duty i.e. 12.5%

or Since that basic duty is 0% in CTA, it will be again 8.70% i.e. 50% of custom duty

Regards,
Manish
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Arun Kumar Singh

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Arun Kumar Singh (Expert)
23 September 2015 You need to consult with any professional. If you will follow the sl no. of this notification then follow the condition no. also.
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Manish

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Manish (Querist)
27 September 2015 We are in compliance with all conditions applicable to Sr. No. 2, then what shall be the applicable rate of duty
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