Excise exemption for supplies to EOUs/FTZs/SEZs allowed against advance release orders or back to back inland LCs. Specified excisable goods manufactured in EOUs, FTZs or SEZs are exempt from excise duty when cleared against an advance release order, DFRC or a back to back inland letter of credit, with two bases for exemption: full excise exemption for advance licence AROs and exemption to the extent of customs duty parity for DFRCs. Conditions require production of the original AR0/LC showing quantity, description, value and supplier and debiting of those particulars by the proper Central Excise/Customs officer before clearance; licensing authority is as defined under the Foreign Trade (Development and Regulation) Act.