Import by dta unit and delivery to 100% eou

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

30 September 2013 A DTA unit imported a machinery (inventory for the unit) and delivered it directly to its customer which is a 100% EOU in order to avoid freight expense. Is the dta unit liable to pay custom duty or will the duty be exempt as the delivery was made to a 100% EOU?
Please provide relevant notification or case law, if possible.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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01 October 2013 WHEN A DTA UNIT SEND MEANS EXPORT THEIR GOODS AVAIL DEEMED EXPORT BENEFIT AS DUTY DRAWBACK.

100% EOU UNIT DOES NOT PAY ANY DUTY ALL THE DUTY WILL BE EXEMPT FOR EOU UNIT.

BUT REMEMBER THE NFE(NET FOREIGN EXCHANGE) NORMS