PARA 7.8
- Document type
- Policy
- Dated
DTA Sales and Supplies
PARA 7.8
- (a) SEZ unit may sell goods, including by-products, and services in DTA in accordance with the import policy in force, on payment of applicable duty.
(b) DTA sale by service/trading unit shall be subject to achievement of positive NFE cumulatively. Similarly for units undertaking manufacturing and services/ trading activities against a single LOP, DTA sale shall be subject to achievement of NFE cumulatively.
(c) The following supplies effected in DTA by SEZ units will be counted for the purpose of fulfilment of positive NFE:
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(i) Supplies effected in DTA in terms of paragraph 8.2 of the Policy.
(Para 7.8 (c) (i) has been corrected vide Ntf. No. 03(RE-02), Dt. 1/5/2002)
[OLD
(i) Supplies effected in DTA in terms of Paragraph 8.3 of the Policy.]
(ii) Supplies made to bonded warehouses set up under the Policy and/or under Section 65 of the Customs Act.
(iii) Supplies to other EOU/EPZ/SEZ/ EHTP/ STP units provided that such goods are permissible for procurement by units in terms of paragraph 7.2 of the Policy.
(iv) Supplies against special entitlement of duty free import of goods
(v) Supplies of goods to defence and internal security forces, foreign missions/diplomats provided they are entitled for duty free import of such items in terms of general exemption notification issued by the Ministry of Finance.
(vi) Supply of services (by services units) relating to exports paid for in free foreign exchange or for such services rendered in Indian Rupees which are otherwise considered as having been paid for in free foreign exchange by RBI.
(vii) Supplies of Information Technology (ITA-I) items and notified non ITA-I items, provided that the items are manufactured in the unit and attract zero rate of basic customs duty.
(This amendment permits the counting of DTA sales of certain non ITA-I items as given in S.No 9 of Appendix 14 B of Handbook ( Vol 1) to be counted for NFEP under the SEZ scheme.)
(Above (vii) has been amended vide Ntf. No. 24/2002-07, Dt. 15/01/2003)
[OLD -
(vii) Supplies of Information Technology Agreement (ITA-I) items, provided that the items are manufactured in the unit and attract zero rate of basic customs duty.]