EOU scheme amendments permit export of prohibited goods with permission and change duty and safeguard treatment on DTA clearances.

Amendments to the EOU Scheme permit export of prohibited goods subject to permission and imported raw-material backing, remove custom-law education cess components from duty concessions on EOU consignments to the DTA, grant full excise exemption for plastic materials reprocessed from scrap cleared into the DTA, and enable levy of safeguard duty on inputs imported without safeguard duty when cleared into or used for products cleared into the DTA.

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