Duty treatment for EOU manufactured goods: imports treated as such on DTA clearance require applicable duty payment. EOUs clearing goods into the domestic tariff area must pay Central Excise on excisable goods or applicable customs duty when goods are treated as imported; payment of import duty removes need to refund deemed export benefits or to produce a Development Commissioner certificate. Alternatively, EOUs may clear domestically procured goods on payment of Excise Duty on production of a Development Commissioner certificate. Exemptions under section 5A do not apply where DTA-cleared goods would be non-excisable or leviable to nil basic customs duty and CVD if imported, but EOUs remain eligible for other concessional or nil duty rates on inputs if conditions are met.