DTA Sales Procedure for 100% EOU unit

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Ours is a 100% EOU unit since May' 2009. We have not procured any Imports of Capital Goods or Inputs for our manufacturing activity.

However we have procured Inputs against CT3 and total quantity manufactured in the unit has been exported (against CT1).

Now we want to clear some quantity in DTA to rest of India.

Kindly let us know the procedure for effecting the DTA sales in our 100% EOU unit, what is the duty procedure in Excise Invoice?

Replies (3)

As per FTP policy 2009-14 you are entitle to sale goods up to 50% of the FOB value of the export subject to fulfilment of positive NFE. You can clear the goods from the units after paying applicable excise duty.

 

  

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.

 

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.


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