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of <h1>Amendment to Excise Duty Exemptions: EOUs, EHTP, and STP Units Can Clear Goods Under Advance Authorization with Duty</h1> The Government of India, through Notification No. 26/2007-Central Excise, amends Notification No. 22/2003-Central Excise, concerning Excise Duty exemptions for EOUs, EHTP, and STP units engaged in manufacturing, packaging, or job work for export. The amendment introduces a proviso allowing user industries meeting the positive Net Foreign Exchange (NFE) criteria to clear or debond goods under Advance Authorization with applicable duty. Additionally, it defines 'NFE' as per the Foreign Trade Policy and Handbook of Procedure, specifying its calculation method. This amendment aims to facilitate trade while ensuring compliance with public interest requirements.
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