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of <h1>EOUs Supplying to Advance Licence Holders in DTA Exempt from Central Excise Duty per Notification 23/2003-CE.</h1> The circular clarifies that goods manufactured by Export Oriented Units (EOUs) and supplied to Advance Licence/Authorisation holders in the Domestic Tariff Area (DTA) are exempt from Central Excise Duty. This exemption aligns with notification no. 23/2003-CE, which permits such supplies without duty payment as they substitute imports. The circular states that EOUs should not be disadvantaged compared to DTA units, which supply goods without duty payment under notification no. 44/2001-CE(N.T.). The second proviso of notification no. 22/2003-CE and the proviso of notification no. 52/2003-Cus do not apply to these transactions.
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