Duty-free import entitlement: Letter of Approval deemed licence enabling release of furnace oil and petroleum products to export-oriented units. The Letter of Approval issued by the Board of Approval or Development Commissioner is to be treated as the licence required for duty-free import of furnace oil, lubricants and other consumables by export-oriented units; Commissioners must accept that Letter as the licence and release specified quantities to eligible units. The clarification also covers procurement from indigenous sources and directs that pending clearances be decided accordingly under the new notification permitting duty-free fuel and consumables for captive power on Commissioner approval.