https://www.taxtmi.com/circulars?id=1147 Amendments impose a uniform cap on DTA sale entitlement for EOUs and EPZ/FTZ units measured against prior year FOB exports, retain concessional duty eligibility where policy conditions are met, and maintain scrap clearance limits. Duty and interest may be demanded where units fail to meet export or utilisation timelines for inputs and capital goods, subject to administrative extension mechanisms and exceptions for mala fide diversion. Additional measures recognise services as exportable, permit exports of processed agricultural products, allow sourcing from bonded warehouses, enable duty free clearance to specified warehouses or licensees for most EOUs, permit exports from registered jobworkers with safeguards, and set approval requirements for duty free procurement of fuel and consumables. en-us Tue, 25 May 1999 00:00:00 +0530 Tue, 05 Aug 2025 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1147 Amendments impose a uniform cap on DTA sale entitlement for EOUs and EPZ/FTZ units measured against prior year FOB exports, retain concessional duty eligibility where policy conditions are met, and maintain scrap clearance limits. Duty and interest may be demanded where units fail to meet export or utilisation timelines for inputs and capital goods, subject to administrative extension mechanisms and exceptions for mala fide diversion. Additional measures recognise services as exportable, permit exports of processed agricultural products, allow sourcing from bonded warehouses, enable duty free clearance to specified warehouses or licensees for most EOUs, permit exports from registered jobworkers with safeguards, and set approval requirements for duty free procurement of fuel and consumables. Circulars Customs Tue, 25 May 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1147