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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>DTA Units: Steps for Conversion to EOU/EHTP/STP/BTP, Including Legal Undertakings and B-17 Bond Requirements</h1> DTA units seeking conversion into EOU/EHTP/STP/BTP must apply to the Development Commissioner, obtain project approval, and execute a Legal Undertaking and B-17 Bond with Customs/Excise authorities. For pending Advance Authorizations, units must verify unutilized materials with Customs and submit necessary documents to the Regional Authority (RA). The RA calculates unfulfilled export obligations and communicates with relevant authorities. Conversion under the EPCG Scheme requires fulfilling export obligations or paying applicable duties and penalties. Units must adhere to authorization conditions post-conversion and pay any imposed penalties, as outlined in the Legal Undertaking.