6.12

(a) An application for reimbursement of Central Sales Tax and grant of entitlements in terms of paragraph 6.12 of the Policy may be made to the Development Commissioner of the EPZ concerned. The procedure to be followed and the form of the application for reimbursement of Central Sales Tax (CST) is given in Appendix 14-G of Handbook (Vol.1).

(Para 6.12(a) has been corrected vide PN. No. 40/2002-07, Dt. 08/10/2002)

(b) The procedure for submission of application for grant of Replenishment License as contained in paragraphs 4.55 to 4.56 of this Handbook shall be applicable. However, the application shall be made to the Development Commissioner of the EOU/EPZ concerned. Such supplies to EOU/EPZ are not treated as deemed exports for the purpose of any of the deemed export benefits.

(c) Valuation of goods for deemed export benefit:

For determining deemed export benefit the price declared by the DTA unit to the jurisdictional excise authorities shall be treated as the fair price

(d) For reimbursement of Central Excise Duty paid on bulk tea procured from licensed auctioned centres in terms of para 6.12(a)(iii), the unit shall submit documentary evidence showing that the tea was procured from licensed auctioned centres along with the claim.

(Sub-para (d) has been added vide PN. No. 40/2002-07, Dt. 08/10/2002)