Exemption for EOU supplies to Advance Licence holders: such DTA clearances remain duty-free without input-duty reversal or recovery. Supplies of goods manufactured by EOUs to Advance Licence/Authorisation holders in DTA are exempt from Central Excise duty and the second proviso to para 6 of notification no. 22/2003-CE and the proviso to para 3 of notification no. 52/2003-Cus do not apply; such clearances are treated as import substitution and the export obligation and recovery for default lie on the Advance Licence/Authorisation holder.