duty calculation for DTA Sales in 100% EOU

Asst.Manager-Indirect Taxation

Anyone, please let me know the calculation for DTA Sales in a 100% EOU

 The CBEC has clarified that, under no condition, goods produced in the 100 per cent EOU can be charged under the main section 3(1) of the Central Excise Act. All goods manufactured by EOUs and cleared into DTA before final debonding of EOU shall be chargeable to duty under proviso to section 3(1) of the Central Excise Act.

The proviso to the section 3(1) lays down guidelines for payment of levying and collection of duty on goods which are produced in free trade zone, special economic zone or 100 per cent EOU. The excise duty in such case will be charged at amount equal to aggregate of the duties of customs which would be leviable under the Customs Act 1962.


Dear Mr Srinivas,

Pls find duty structure which we are using for DTA Sale. Customs duty ( 7.50% ) may vary depending on the item & tariff rate applicable.

Revert for any clarifications.


Attached File : 24 duty strc 25 02 2009 10 to 8 .xls downloaded 1806 times
Asst.Manager-Indirect Taxation

Hi,nitin.surve, fantastic, thank you very much.

Dear Mr.Nitin,

It is very useful. Thank You


article assistance

I want to know duty structure at present ... all posts above are old and there may be some amendments in this regards

Thank you





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