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excise duty on dta sale by 100%EOU

vijesh. k.v (Articled Assistant) (27 Points)

24 April 2008

hi iam vijesh i want to know about the rate of excise to be charged on DTA sale by 100% EOU The concerned EOU importing Black pepper from Sri Lanka and Paying Customs Duty @ 70% What is the excise rate to be charged when this sell in DTA

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29 Replies

Milind (Service) (37 Points)
Replied 25 April 2008

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 "

(Guest)

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%

(Guest)

Originally posted by :Guest
"	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%	"

(Guest)

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

Sanjay Dwivedi (Advocate & Consultant) (143 Points)
Replied 23 August 2008

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.

Attached File : 5 duty structure for dta sales.xls downloaded: 2188 times

(Guest)

Originally posted by :Guest
"	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%	"

(Guest)

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 ?

CA Kanagaraj R (CA, CS & CWA) (86 Points)
Replied 21 November 2008

Originally posted by :Guest

HI... on DTA sales by an EOU, how much excise duty, customs duty to be charged?

and how EDUCATION CESS ON THE ABOVE TO BE CALCULATED?

Is this education cess need to be calculated on excise and customs separately or on total?

can anybody clarify this quickly?

(Guest)

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

Deepak Narayanan (Deputy Manager Finance) (90 Points)
Replied 31 December 2008

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

Rajesh Kumar (Advocate- Tax) (7806 Points)
Replied 06 January 2009

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.

PRAMOD UPASANI (Sr. Executive) (24 Points)
Replied 07 April 2009

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

peter (commercial manager) (22 Points)
Replied 11 April 2009

Sir,

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

sujeet (accountant) (24 Points)
Replied 27 April 2009

Originally posted by :PRAMOD UPASANI

hi, sir

we are in 100% EOU Unit which are exporting gold ornaments & medallions (coins) .we are manufacturing coins in our own unit .for raw material we purchase gold bars from Nova Scotia Bank Mumbai (Nominated Agency)in Export Exim Scheme .and our last year turnover was 116 crores.so what is excise Duty for us kindly help me out