Surplus power sale by exempt units permitted subject to duty on consumables or duty free transfer. Notification 65/2002 amends several Customs exemption notifications to permit, subject to Assistant/Deputy Commissioner satisfaction and specified conditions, export oriented units authorised to sell into the Domestic Tariff Area or to transfer to other exempt units to (i) sell surplus power into the DTA on payment of an amount equal to duty on consumables and raw materials used per unit of power as per Board of Approvals' norms, or (ii) transfer surplus power to other exempt export units or units in designated export parks/zones without payment of duty, with both parties required to maintain consumption accounts for Net Foreign Exchange calculations.