DTA sale entitlement to EOU only against physical exports – Clarification.

Document Text

DIRECTORATE GENERAL OF EXPORT PROMOTION CBEC, Deptt. of Revenue, Ministry of Finance, Govt. of India HOTEL JANPATH, NEW DELHI - 110 001. DGEP/EOU/74/2008/255 to 288 27.01.2009 Subject: DTA sale entitlement to EOU only against physical exports – Clarification reg. Please find enclosed letter No. 1/9/2008-EOU dated 26.12.2008 issued by the Deptt. of Commerce, EOU Division, New Delhi, to all the Development Commissioners on the aforesaid subject. 2. Deptt. of Commerce, vide the above letter has clarified that supplies made under para 6.9 of Foreign Trade Policy cannot be considered for calculating DTA entitlement, which is determined with reference to physical exports only. 3. This is for you information and necessary action. Encl: As above (Y.S.Shahrawat) No. 1/9/2008-EOU Government of India Ministry of Commerce & Industry Department Of Commerce EOU Division Udyog Bhawan, New Delhi, The 26th December, 2008. Subject: Clarification of DTA sale entitlement against the Supplies made on deemed export basis by EOU - reg. I am directed to say that it has been brought to the notice of this Department regarding enhanced DTA sale entitlement based on the Hon'ble Supreme Court judgment in a case of M/s Virion Textile Mills Ltd. Vs. Commissioner of Central Excise, Mumbai. This mutter got examined in this Department in consultation with DGEP & DGFT. It has been decided that supplies made under Para 6.9 of FTP could not be considered for calculating DTA entitlement because the aforesaid decision has no bearing on the quantum of DTA entitlement which is determined with reference to physical export of the EOU only. (G.MUTHURAJA) Under Secretary to the Govt. of India Tel: 23061762

HS Codes Referenced

Need the current duty rate?

Calculate the full duty cascade — BCD, SWS, IGST and trade remedies — for any HS code, free.