NOTIFICATION NO. 10/2005, DT. 24/06/2005
- Document type
- Circular
- Reference no.
- I
- Dated
DTA sale of books
DTA sale of books
1. In the third sentence of sub-paragraph 6.8(a), as amended, the item books shall be deleted.
2. The sub-paragraph 6.8(j) shall be amended as under:
(j) In case of DTA sale of goods manufactured by EOU/EHTP/STP/BTP, where basic duty and CVD is nil, such goods may be considered as non-excisable for the purpose of payment of duty. This will, however, not be applicable in case of DTA sale of books.
This issues in Public interest.
Sd/-
(K.T. Chacko)
Director General of Foreign Trade and
Ex Officio Additional Secretary to the Government of India