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<h1>Withdrawal of Directive on Duty for EOU Goods to DTA; Follow CESTAT Ruling on Excise Act Section 3(1).</h1> The circular announces the withdrawal of a previous directive, Board's Circular No. 618/9/2002-CX, regarding the levy of duty on goods removed by 100% Export Oriented Units (EOUs) to the Domestic Tariff Area (DTA). This decision follows a ruling by the CESTAT in the case of Himalayan International Ltd, which clarified that all goods cleared by EOUs to DTA are subject to duty under the proviso to Section 3(1) of the Central Excise Act, 1944. The Board has accepted this judgment and advises its consideration in similar pending cases. Public notice of this change is advised.