6.9

(a) The unit will report the transactions in terms of sub-paragraphs 6.9 of the Policy to the Development Commissioner concerned on a quarterly basis. However, units effecting supplies in the DTA in terms of sub-paragraph 6.9 (b) of the Policy shall obtain permission from the concerned Development Commissioner. In all the cases, the unit shall indicate to the Development Commissioner concerned the quantity and value of items (category-wise), supplied in DTA and the total quantity and value of each such item produced by the unit as on the date during the year.

(b) The purchaser of the goods in the DTA shall be liable to pay the duties and taxes as may be applicable on the goods in question.

(c) Such DTA sales shall not affect the application to any goods of any other prohibition or regulation affecting import thereof in force at the time when such goods are imported. This also does not confer any immunity, exemption or relaxation at any time from any commitment or compliance with any requirements to which the importer may be subject to under other laws or regulations.

(d) ITA –I items to be cleared in the DTA shall undergo tariff change at four digit level. Only the value added products, which have undergone the process of manufacture would be allowed to be clear in the DTA. Non ITA-I items that may be sold in DTA in terms of paragraph 6.9(h) of the Exim Policy are given in Appendix 14 B.

(Last sentence of (d) has been added vide PN. No. 59/2002-07, Dt. 15/01/2003)

(In this para (d) has been added vide PN No. 16/2002, Dt. 05/06/2002)