|
Circular No. 110 dated 16th October 1995
I am directed to refer to
the provisions of Notification No. 2/95-CE dated 4.1.95, which extends a
concessional rate of duty to goods cleared from EOUs/ EPZUs/ STPUSs, which are
allowed to be cleared in accordance with provisions of the EXIM policy and
certain specified notifications of the Ministry of Commerce. The concession is
up to the extent of 50% of each of the duties of customs leviable thereon.
Consequent to the
amendment of the said notification, vide amending notification No. 100/ 95 CE
dated 2.6.95 the said concession will now be available only to those goods
sought to be sold in the DTA as are identical to the goods exported or expected
to be exported, with an exception for goods in the nature of software, rejects,
scrap, waste or remnants.
Subsequent to the
above said amendment, a reference has been received from the Department of
Electronics on the question of DTA clearances of non-identical goods, which have
already been manufactured and are lying in stock and the difficulties such units
are facing in exporting those goods and the manner of clearing them in the DTA.
The question is whether these goods and the manner of clearing them in the
DTA. The question is whether these goods and the manner of clearing them in the
DTA. The question is whether these goods could be cleared on payment of full
duties of customs leviable thereon, without applying the benefit to notification
2/95 CE.
The matter has
been examined by the Board. It is seen that there should be no objection for
clearance of goods produced in such units on payment of full duties of customs
leviable thereon. However, the units should produce letters of permission from
competent authorities in accordance with the provisions of the EXIM Policy.
There will also be due adjustments against the units' DTA sale entitlements
except in respect of those cases of DTA clearances under para 103, 115 or 121 of
EXIM Policy. Accordingly it is directed that if any such requests are received
for clearance of goods produced or manufactured in such units, on payment of
full duties, the same may be allowed on the strength of permissions from
competent authorities.
|