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<h1>EOUs Can Import Duty-Free Raw Materials for Capital Goods, Must Follow Customs Valuation Rules and Bonding Requirements.</h1> An Export Oriented Unit (EOU) raised concerns about the exemption from Customs and Central Excise duties on raw materials used for manufacturing both finished and capital goods within the unit. The circular clarifies that duty-free import or domestic procurement of such raw materials is permissible under certain conditions. Capital goods produced from duty-free inputs must be accounted for and bonded, with their value assessed according to Customs valuation rules. These goods are subject to duty if cleared outside the unit or upon exiting the EOU scheme. The circular mandates publicity of these instructions and requests feedback on implementation challenges.