11 November 2013
Sir, We are having two seprate unit and both are EOU having common LOP. We want to transfer finished goods from unit No II to Unit No I and its sale in DTA from unit No I. can we pay the duty as per Notfn 23/2003 i.e concessional rate of duty when both the unit are having common LOP and NEFP is also common. Thanks Amresh Kumar
11 November 2013
Paragraph 6.13(a) of FTP provides for transfer of manufactured goods from one EOU/EHTP/STP to another EOU/EHTP/STP unit.
goods manufactured in EOU/EHTP/STP are excisable goods and inter unit transfer of goods from one unit to another is only bond to bond transfer, in all such cases, goods would be removed from one EOU/EHTP/STP to another under the cover of ARE-3.
However, the goods to be transferred shall be properly examined by the bond officer and sealed in his presence before dispatch to the other EOU/EHTP/STP unit.
The jurisdictional customs/ central excise officer in-charge (bond officer) of the receiving unit shall examine the seal on receipt of the goods in the premises of receiving unit and if the seals are found intact, issue necessary re-warehousing certificate. In case of discrepancy in seals the goods may be examined to verify proper receipt before issue of such re-warehousing certificate. The copy of the re-warehousing certificate along with examination report shall then be sent to the jurisdictional customs/ central excise officer in-charge of the transferor unit.
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