Excise duty applicability expanded to specified textile entries on sale from EOU to DTA, value governed by valuation provision. The notification revises the table in Notification No. 23/2003-Central Excise to replace prior serial entries with new entries 5, 5A, 6, 7 and 7A, specifying tariff headings for cotton and man-made fiber goods, their processing scope, the conditions under which duty becomes applicable in excess of thresholds in the First Schedule, and directing that value for duty determination be governed by the Act's valuation provision; it also omits clause (i) of Explanation I.