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NOTE:
Joint Direct of Foreign Trade has issued a policy circular regarding the status of IEC to clarify that:
In case a 100% EOU, having an IEC Number from the concerned Development Commissioner of a Special Economic Zone, de-bonds and converts into a DTA Unit, the IEC issued to the firm shall be cancelled and archived. Against the same PAN Number, concerned RA will issue a fresh IEC to the firm. Subsequent modifications/amendments in the new IEC shall be carried out by the concerned RA