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of <h1>EOUs Can Sell Scrap in DTA at Concessional Duties Under SION Norms Without Positive NFE Requirement</h1> Export Oriented Units (EOUs) can sell scrap, waste, and remnants in the Domestic Tariff Area (DTA) under concessional duties as per SION norms, without needing to achieve positive Net Foreign Exchange (NFE). If not covered by SION, ad-hoc norms may be set temporarily. Sales beyond entitlement require full duties. Scrap can also be exported or destroyed tax-free with permission. Non-excisable goods cleared into DTA incur duty on inputs used. Gems and Jewellery EOUs can send scrap to mints for conversion, subject to procedures. Excisable by-products and waste cleared in DTA are subject to duties as per specific notifications.
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