Duty treatment for EOU-manufactured goods: clearance into DTA requires payment of applicable duties or production of certification. Excisable goods made in EOUs from wholly indigenous excisable inputs can be cleared into DTA on payment of Central Excise duty. Domestically procured goods to EOUs that have availed deemed export benefits are treated as imported goods on transfer/sale into DTA, requiring payment of applicable Customs duty without need for refund or certificate once duty is paid; alternatively EOUs may clear on payment of Excise duty under Notification No.22/2003-CE upon producing a Development Commissioner certificate. EOUs cannot claim input exemptions for goods that, if imported, are non-excisable or leviable to nil duty, but may avail other concessional/nil duty rates for inputs if eligible and existing Central Excise registration suffices.