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of <h1>EOUs can sell scrap in DTA with concessional duties per SION norms; full duties apply beyond entitlement.</h1> Export Oriented Units (EOUs) can sell scrap, waste, and remnants in the Domestic Tariff Area (DTA) under concessional duties as per SION norms or with ad-hoc norms set by the Development Commissioner. Sales beyond DTA entitlement require full duties. Non-excisable goods cleared into DTA incur duty recovery on inputs. Gems and Jewellery EOUs can send gold, silver, or platinum scrap to mints for conversion, with DTA clearance allowed on customs duty payment. The rate of duties for excisable by-products is outlined in a specific notification. Destruction of waste with permission incurs no duties.
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