DTA sale entitlement for EOUs: limited permitted sales with concessional duty options and invoice-based duty payment mechanisms. EOUs in gems and jewellery may make DTA sales subject to a capped share of prior-year exports and positive net foreign exchange; specified jewellery, diamond and stone categories and certain textile items qualify for concessional duty rates. DTA removals require an invoice under Rule 17 (serving as transport document and basis for assessable value). Duty may be paid through an authorised bank or debited from a Personal Ledger Account where maintained, and CENVAT credit available to recipients of EOU-manufactured goods is restricted under the CENVAT Credit Rules.