Custom Circulars

DTA Sale
Circular No. & Date
26/85 (M.O.C.)
dated 25/10/1985
Guidelines for disposal of rejects in the DTA by 100% Export Oriented Units
dated 25/10/1985
Guidelines regarding removals of 'rejects' in Domestic Tariff Area by 100% Exports Oriented Units
dated 11/12/1986
Import of 'Rejects' in the D.T.A. from 100% EOUs Import Trade Control Order No. 33/85-88. Open General Licence No. 22/85-88 dated 16.1.1986 issued by CCI & E-Regarding
dated 24/05/1994
Clearance of goods manufactured by 100% EOU/EPZ units into DTA against an advance licence.
dated 15/09/1994
DTA sale by units working under the 100% EOU/EPZ Scheme Applicability of End-use Based Exemption Notification
dated 23/02/1994
Remittance of duty under '038' Head of Account of sale of rejects and 25% of production into Domestic Tariff Act, by the EPZ/100%EOUs - Regarding.
dated 24/02/1995

Scheme of exemption for 100% EOU/ EPZ units- Levy of duty on DTA clearance - clarification regarding.
dated 18/04/1995
Clearance of goods manufactured by EOU/ EPZ/ STP/ EHTP, etc. units into the Domestic Tariff Area- Modification of duty structure in respect of goods in the Negative list of imports - reg.
dated 26-7-1995
EOUs, EPZ, EHTP, STP units Sale in domestic Market - Clarification on concessional duty
dated 16/10/1995
Concessional rate of duty to goods cleared from EOUs/ EPZUs/ STPUSs,
dated 15/03/1996
Surat Export Processing Zone at Surat as a "free trade zone".
dated 03/10/1997

Cotton waste cleared by EOUs during the period 23.7.96 to 28.2.97 - Information on
dated 17/11/1998
Clarification regarding DTA sale of software through data communication/ tele-communication links - Regarding EPZ units.
dated 04/03/1999
Applicability of Notification No. 8/97-CE dated 1.3.97 - clarification regarding
dated 10/05/2000
EOUs/EPZ Units---CVD on DTA sale of plastic
granules manuf. out of plastic scrap & waste
dated 12/05/2000
EOUs/EPZ/EHTP/STP Units --- clarifications on provisions of EXIM Policy vis-à-vis Excise & Customs Notifications
dated 19/10/2000
Leviability of Additional Excise Duty (Textile and Textile Articles) Act, 1978 in respect of DTA clearances of yarns made by 100% EOUs.
dated 21/11/2000
Refusal of Excise Authorities to Honour Permission of Development Commissioner for DTA sale Given to a 100% EOU – Reg.
dated 06/02/2001
Method of Calculation of Duty Leviable in Terms of Central Excise Notification No.2/95-CE, Dated 4-1-95 on Goods Cleared into Domestic Tariff Area by EOU/EPZ/ETP/STP Units under Para 9.9(b) of the Exim Policy - Reg.

dated 04/12/2001

DTA Clearance of Goods Procured by EOUs/EPZ/SEZ/EHTP/STP units from Indigenous Sources- Charging of Duty- Regarding
dated 21/12/2001
Applicability of notification No.8/97-CE, dated
1-3-97 – Clarification Reg.
dated 31/01/2002
DTA sales by 100% EOUs – eligibility for the benefit of Notification No.8/97-CE dated 1.3.97 – Clarification regarding.
dated 28/03/2002
Benefit of Notification No.8/97-CE-Issue of the Board Circular No.614/5/2002-CX dated 31.1.2002-Clarification- regarding.
dated 13/02/2002
Removal of goods by 100% EOU to DTA- Non-levy of duty under Section 3(1) of Central Excise Act, 1944.
dated 01/07/2002
New Exim Policy 2002-07 and Handbook of Procedures, 2002-2007 - Amendments in the Notifications relating to EOU/EPZ/ETHP/STP/SEZ schemes - Reg.
22 /2003-Cus.
dated 31/03/2003
DTA Sale of Power by EOUs and units in EPZ/SEZ/EHTP/STP- De-linking of Such Sale from the DTA Sale Entitlement of the Units-Reg.
24 /2003-Cus.
dated 31/03/2003
Admissibility of duty drawback to the supplies effected by DTA Units to Special Economic Zones -reg.
26 /2003-Cus.
dated 31/03/2003
Permission to send out goods for job work by EOUs/STP /EHTP /SEZ Units- Reg.
38 /2003-Cus.
dated 06/05/2003
Stock Transfer by an EOUs to DTA, Whether Covered under DTA sale of the EXIM Policy - Clarification regarding