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<h1>Government Exempts 100% Export Oriented Units from Additional Customs Duty on Certain Imports Under Customs Tariff Act.</h1> The Central Government exempts goods imported by 100% Export Oriented Units (EOUs) from additional customs duty if they are already exempted from customs duty under the First Schedule to the Customs Tariff Act, 1975. This exemption does not apply if the goods are cleared in the Domestic Tariff Area or used in manufacturing processes that result in finished goods being cleared in the Domestic Tariff Area. The definition of a 100% EOU aligns with the Central Excise Act, 1944, and the Domestic Tariff Area excludes Special Economic Zones and 100% EOUs. This notification was amended by Notification No. 84/2007.