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of <h1>EOUs Can Supply Samples in DTA for Promotion, Export Free Samples Without Limits, Subject to Duties and Taxes</h1> Export Oriented Units (EOUs) can supply or sell samples in the Domestic Tariff Area (DTA) for display or market promotion, subject to applicable duties and taxes. They may remove samples without paying Central Excise duty by providing an undertaking to return them within a specified period. EOUs can export free samples without limits and re-import them without duty for statutory requirements. Samples can be sent to other EOUs on a returnable basis within 30 days. Samples sent abroad via courier are sealed in the presence of a departmental officer, and proof of export is provided to the jurisdictional authority.
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