CVD on reprocessed plastic imports: DTA clearances by EOUs/EPZ must carry excise equal to import CVD. Levy of CVD applies to DTA clearances of reprocessed plastic granules by EOU/EPZ units because the excise exemptions require reprocessing to be done in India; imported reprocessed plastics therefore do not attract the exemption and equivalent excise duty (CVD) must be charged, with Customs to review clearances and recover any short levy.