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of <h1>Certain goods by 100% EOUs exempt from central excise duty if conditions of Notification No. 23/2003-CE met.</h1> Under the 100% Export Oriented Unit (EOU) Scheme, certain goods are exempt from central excise duty when sold in India. These include waste from fish or aquatic invertebrates, castor oil cake from indigenous seeds, guar meal from indigenous seeds, and jute products from indigenous materials. These exemptions apply if the goods are manufactured by EOUs and are independent of the Domestic Tariff Area (DTA) sale entitlement under the Foreign Trade Policy. However, compliance with other conditions of Notification No. 23/2003-CE is necessary for these exemptions.
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