Job-work by EOU: DTA exporter may claim duty drawback at brand rate, subject to export from the EOU. EOUs may perform job-work for DTA exporters to utilize idle capacity, but such exports do not count under the EOU scheme and confer no scheme benefits. When an EOU job-works for a DTA unit, the DTA unit can claim duty drawback but not the All Industry Rate; it may claim the brand rate upon proof of duty payment. Exported goods must be shipped from the EOU and cannot be taken back to the DTA unit.