Concessional duty for DTA clearances requires goods be identical to exported items to qualify when duly certified. Concessional duty for 100% EOU/EPZ/EHTP/STP clearances into the DTA is available irrespective of the EXIM Policy negative list, limited to goods identical or of the same class as exported items (broad 1:1 correlation) with specified exceptions for software, rejects, scrap and waste. Percentage ceilings on value of production eligible for concession apply (e.g., software up to 25%), and eligibility must be certified by the Development Commissioner or designated officer and produced at clearance. Commissioners must issue standing orders and notices; these instructions supersede Circular No. 39/95.