Administrative control of EOUs defines licensing and Customs determination, with Development Commissioners and Board of Approvals guiding policy.

Export Oriented Units function under the administrative supervision of Development Commissioners of Special Economic Zones, who serve as the Licensing Authorities within notified territorial jurisdiction; Customs responsibilities have been reassigned from Central Excise to appropriate Customs authorities, while policy is set by the Board of Approvals or the Inter Ministerial Standing Committee for electronic units, and entitlement to Customs or Central Excise benefits is determined by the Commissioner having jurisdiction.

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