Exemption scope for cotton waste clearances narrowed, raising excise and customs liability questions for EOUs during the interim period. Scope of exemption for cotton waste cleared by 100% EOUs: Notification No. 8/96 CE was interpreted to exempt only duties specified in the Central Excise Tariff Schedule and not the entire excise levy, so EOUs remained liable to discharge amounts equivalent to customs duties on DTA clearances, with exemption applying only to additional customs duty and not basic customs duty. An ambiguity persisted until a subsequent notification restored full exemption; the Board proposes invoking statutory recovery provisions for the intervening period and seeks urgent unit wise information on EOUs, demands raised, confirmations, payments and related details.