<h1>Tribunal Upholds Deemed Exports as Equivalent to Physical Exports for DTA Sales Entitlement in EOU Dispute.</h1> The dispute involves whether deemed exports, which are supplies to 100% Export Oriented Units (EOUs) for further manufacturing and ultimate export, should be considered equivalent to physical exports for determining Domestic Tariff Area (DTA) sales entitlement. The Development Commissioner allowed DTA sales up to 50% by treating deemed exports as equivalent to physical exports. However, the Revenue Department disagreed, demanding duty for exceeding this limit based on physical exports alone. The Tribunal ruled in favor of the assessee, affirming that deemed exports should be included, aligning with previous decisions, and confirming compliance with permissible DTA sales limits.