excise duty on dta sale by 100%EOU

For DTA sale by EOU Excise Duty should be charged as below as per Budget 2008;

"50% of Basic Customs Duty  + Excise Duty applicable on like goods "

sir

pl. tell under which notification FOR DTA SALES excise duty for 100%E.O.U

IS 18.28%+2%+1%= 18.83%(OURS IS AROMA CHEMICAL CO.)

ALSO LIKE TO KNOW REFUND TO OUR PARYT WILL BE 18.83% OR NORMAL 14.42%

Sir , We are 100% Eou . I need to know new excise duty of  DTA sales of PVc tufted coir mats . 50% importaed materials using this product. My company cocotuft

Cenvat Duty under Section 3 of C. Excise Act (popularly called Basic Excise Duty) is equal to the Customs Duty payable on like goods when imported. The notification 23/2003-CE exempts only 50% of the Basic Customs Duty. Thus, while computing the Customs Duty payable on like goods, the basic customs duty would be half of the duty on actual imports.

Further, on the Basic Excise duty, one has to pay Ed. Cess & SHE Cess.

The duty strucutre for DTA sales of an EOU is as per the attached file.

Sir ,

We are 100% EOU - Our product is Pvc tufted cpir mats/mattings and 50%  import raw materials using for production .As per amended Dta sales notification total duty 18.65 ( BCD-% , CVD-8%Ed. cess CVD -2% Hg cess cvd - 1% Cus edu cess 2% Hg edu cess customs 1 % SAD -4 % ) If we are not avail CENVAT . Can we deduct this CVD from duty calculation ?

HOW MUCH DUTY WE NEED TO MAKE IF MAKING BILLING FROM 100% EOU TO DTA SALE.

Can a 100% EOU located in STP Unit claim SSI Exemption under excise on its DTA Sales

The thread has gone haywire. Sanjay has given exact information about excise duty payable on DTA sales. Recently a judgment of Ahmedabad Tribunal has come, which has held that on this excise duty, as calculated as per notification, additional education cess is payable.

A 100% EOU cannot avail SSI exemption.

Sanjay has given good example but he forgot to mention that if C.S.T./ V.A.T. is not chargable for any reason e.g. stock transfer etc. than 4% Additional Duty of Custom has to be charge in lieu of Central Sales Tax / VAT.

Pramod Upasani -

100% E.O.U. Consultant

Sir,

One 100% EOU not made any physical unit.  It can do DTA sale with payment of duty?