Prohibition on DTA sale for specified EOUs restricts domestic disposals unless positive NFE on FOB exports achieved.

DTA sale is prohibited for specified EOUs and certain goods; DTA entitlement arises only after achieving positive Net Foreign Exchange cumulatively based on the FOB value of physical exports. Deemed exports are excluded. SEZ supplies count toward FOB only if paid from EEFC accounts and if they meet conditions and procedures set out in the applicable central excise notification and CBEC circular.

---

---

---