Goods transferred from 100% EOU to its own Domestic Tariff area unit deemed Stock Transfer & Not Sale, Special Additional Duty not Applicable: CESTAT [Read Order]

CESTAT Ahmedabad - CESTAT - Domestic Tariff Area - CESTAT Ruling on EOU Transfers - EOU to DTA Stock Transfer - Taxscan

The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that the transfer of goods from a 100% Export Oriented Unit ( EOU ) to its own Domestic Tariff Area ( DTA ) unit should be deemed as a stock transfer and not a sale. It was also held…

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