DTA clearance of EOU by products governed by SION/ad hoc norms; duty recovery applies where inputs were duty free. EOU by products, scrap and waste may be sold in DTA under notified SION or ad hoc norms on payment of concessional duties and GST, without requiring positive NFE; items outside entitlement or sales beyond entitlement attract full duties. DTA clearance is barred for EOUs failing to achieve positive NFE. Non excisable goods produced from duty free inputs cleared to DTA require recovery of input duties plus GST. Gems and Jewellery scrap may be sent to mints for conversion or cleared to DTA on duty assessed by assay.