DTA sale restrictions for EOUs: by-products and scrap face concessional or full duty depending on NFE and quantity. DTA clearance of by products and rejects by EOUs is disallowed at concessional rates where the unit has not achieved a positive NFE, triggering liability to pay full duty; such units are also precluded from DTA clearance of finished goods. Waste, scrap and remnants may be sold into DTA at a concessional rate of duty only within an overall export value limit, with disposals beyond that limit liable to full duty. Duty foregone on inputs used in production of non excisable or nil duty import goods is recoverable.