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of <h1>EOUs Must Pay Central Excise Duty for Indigenous Goods Cleared to DTA; Customs Duty Applies to Imported Goods</h1> Goods manufactured by Export Oriented Units (EOUs) from indigenous materials can be cleared into the Domestic Tariff Area (DTA) with payment of Central Excise duty. Indigenous goods supplied to EOUs are treated as imported goods, requiring applicable customs duty upon transfer to DTA. EOUs can clear domestically procured goods on payment of excise duty, contingent on certification regarding deemed export benefits. EOUs must repay duty foregone on inputs for non-excisable goods cleared in DTA. EOUs are eligible for duty-free import or procurement of inputs, but exemptions do not apply to goods cleared to DTA. Compliance with specific rules is necessary for availing duty concessions.
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