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<h1>EOUs Can Transfer Stock to DTAs with Concessional Duty Under Notification 2/95-CE, Following Exim Policy 2002-2007.</h1> The circular clarifies that stock transfers by Export Oriented Units (EOUs) to Domestic Tariff Areas (DTAs) are eligible for concessional duty under notification No. 2/95-Central Excise, provided they meet the conditions outlined in the Exim Policy 2002-2007. The policy's Appendix 14-IH specifies that DTA sales include clearances to other DTA units, not just sales. The valuation of goods in stock transfers must be assessed according to the Customs Act and valuation rules. The notification has been updated by No. 23/2003-CE, replacing 'sold in India' with 'brought to any place in India,' and public notice is advised.