Excise exemption for EOU and FTZ DTA sales - excise above customs-based threshold waived for specified past clearances. Government directed that excise on goods produced in hundred percent EOUs or FTZs and cleared into the Domestic Tariff Area shall not be required to be paid to the extent that such excise exceeded the customs-duty benchmark applicable to like imported goods, where such excess had not been levied during the specified retrospective period; the exemption applies to goods in the Central Excise Tariff Schedule and to clearances made under the relevant export/import policy provisions.