<h1>Exiting EOU Scheme: Duty Required on Stocked Goods, Not In-Process Items; Follow Import Values for Duty Calculation.</h1> Duty is payable on capital goods, raw materials, components, consumables, spares, and finished goods in stock when exiting the EOU Scheme, but not on goods in process. The Foreign Trade Policy 2004-09 allows an EOU to opt out with Development Commissioner approval, requiring excise duty payment on specified items. Since in-process goods are not mentioned, there is no authority to demand duty on them. The value of imported goods at de-bonding should be based on the import value and current duty rates. The dollar rate at import time is deemed correct for duty calculation.