AIDC exemption suspended where EOU basic customs duty relief is denied, requiring AIDC payment and monthly reporting. Imports by EOUs enjoying BCD exemption under the EOU notification were notified as exempt from the Agriculture Infrastructure and Development Cess (AIDC), but where BCD exemption is denied or repaid-on DTA clearance of finished goods, inputs, capital goods, reusable packing, leftover textiles, exit from the scheme or breach of conditions-the corresponding AIDC exemption is also denied and AIDC must be paid in the same manner as the recovered BCD. Revised monthly digital Form A is mandated to monitor receipts, removals, returns and balances of such imported goods.