Duty on DTA clearance: non-excisable goods from EOUs/EPZs attract deemed customs duty, not excise exemption. Non-excisable goods produced or processed in 100% export-oriented units cleared to the domestic tariff area must be assessed to customs duty on a deemed-imports basis equal to the duty that would be leviable if the article were imported; central excise exemption notifications and excise duty concessions do not apply to such clearances. This rule applies across EOU/EPZ/EHTP/STP schemes where the clause is present, and customs/central excise collectors must review assessments to ensure compliance.