Exemption from SAD on DTA clearances by EOU/SEZ units permitted where VAT is applicable. Consolidation effective 1-4-2003 replaces multiple notifications with a streamlined set aligning EOU/EHTP/STP/SEZ relief to the revised Exim Policy: central provisions cover duty free import/procurement, duty-free indigenous procurement, concessional DTA clearance and exemption from excise and additional duties; key changes include SAD exemption on DTA clearances (subject to VAT not being exempt), replacement of Export Performance by positive NFE, proportionate recovery of duty on NFE shortfall, permission for import/export by post and personal baggage, expanded duty-free items for contract farming and consumables, job-work allowance for gem and jewellery units, and rules allowing up to 100% depreciation for capital goods cleared to DTA.