PARA 6.12
(a) Supplies from the DTA to EOU/EPZ/EHTP/STP units will be regarded as “deemed exports” and the DTA supplier shall be eligible for the relevant entitlements under paragraph 8.3 of this Policy besides discharge of EP if any, on the supplier. Notwithstanding the above, EOU/EPZ/EHTP/STP units shall, on production of a suitable disclaimer from the DTA supplier, be eligible for obtaining the entitlements specified in paragraph 8.3 of the Policy. For the purpose of claiming entitlements at paragraph 8.3 (b), they shall get Brand Rates fixed by the DGFT wherever All Industry Rates of Drawback are not available. In addition, the EOU/EPZ/EHTP/STP units shall be entitled for the following:-
(Above (a) has been amended vide
Ntf. No. 17/2002-07, Dt. 07/11/2002)
[OLD -(a) Supplies from the DTA to EOU/EPZ/EHTP/STP units will be regarded as "deemed exports" and the DTA supplier shall be eligible for the relevant entitlements under paragraph 8.3 of this Policy besides discharge of EP if any, on the supplier. In addition the EOU/EPZ/EHTP/STP units shall be entitled to the following:-
]
i. Reimbursement of Central Sales Tax.
ii. Exemption from payment of Central Excise Duty on all goods as per entitlement under Paragraph 6.2 of the Policy.
iii. Reimbursement of Central Excise Duty paid on bulk tea procured from
licenced auction centres by Development Commissioner of concerned Zone
so long as levy on bulk tea in this regard is in force.
iv. Reimbursement of Duty paid on fuels procured from domestic oil
companies, by the Development Commissioner of the concerned Zone as per
the rate of Drawback notified by the Directorate General of Foreign
Trade from time to time.
(b)
Supplier of cut and polished diamonds, precious and semi-precious
stones, synthetic stones and processed pearls from DTA to EOU/EPZ units
shall be eligible for grant of Replenishment Licenses at the rates and
for the items mentioned in Appendix-13 of the Handbook (Vol.1).
The entitlements under paragraph (a) (i) and (ii) above shall be
available provided the goods supplied are manufactured in India.