With reference to the Central Excise Act, 1944 and the rules thereunder, state with reasons, whether the following persons require registration or not: (iii) 100% export oriented undertaking (EOU).
CS Professional · Advanced Tax Laws and Practice · PYQS · December 2015
With reference to the Central Excise Act, 1944 and the rules thereunder, state with reasons, whether the following persons require registration or not: (iii) 100% export oriented undertaking (EOU).
Answer & Explanation:
No, as 100% EOU is deemed to be registered under Rule 9 of the Central Excise Rules, 2002. However, such unit shall be required to get itself registered if it removes excisable goods to Domestic Tariff Areas (DTA) or procures excisable goods from DTA.
Topics: Central Excise
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