Duty bounds on DTA sales: duty limited between excise on like goods and statutory proviso cap. Notification No.38/99 amends earlier EOUs/EHTP/STP notifications by substituting a broader reference to levy under the Customs Act or any other law and by prescribing that duty on DTA sales shall not be less than the excise on like goods produced outside the notified units and shall not exceed the excise duty chargeable under the relevant statutory proviso.