SERVICE
90 Points
Joined September 2010
Clearance of goods from an EOU into DTA is subject to the approval of the Development Commissioner. You have to apply in the format prescribed to Development Commissioner duly countersigned by the jurisdictional range officer and certified by a Chartered Accountant. Once, you have received the permission, then you can clear the goods into DTA.
As regards to the duty structure, you have to avail the concession provided under Notification No 23/2003-CE dated 31.03.2003 Serial No.3, since you are using only the indigenous raw material. Duty is nothing but Central Excise duty , EC and Secondary EC, provided your goods are not exempted goods under Central Excise.