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of <h1>Central Board of Excise & Customs Delegates Authority on Interest Waiver for 100% EOUs to Principal Collectors.</h1> The Central Board of Excise & Customs has delegated its authority to principal collectors regarding the waiver of interest on customs duty for 100% Export Oriented Units (EOUs). The waiver is typically considered upon the completion of the export obligation period. However, if an EOU fails to fulfill its export obligations and undergoes premature debonding, the waiver of interest will generally not be granted. Only in exceptional circumstances will interest waivers be considered for such cases. This decision should be taken into account when evaluating interest waiver requests for goods imported by 100% EOUs.
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