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    <description>Excise on DTA clearances by EOUs/EPZ/EHTP/STP units is computed by first determining each customs duty that would apply on like imports-basic duty and surcharge on assessable value, then additional and special additional duties on successively augmented values-and then taking the concessional fraction (50% under notification No.2/95-CE) of each such duty and aggregating those concessional amounts. The effective collectable basic/auxiliary duties for valuation are the concessional amounts prescribed by notification, computation follows the stepwise Annexure method (Method A), and the excise so computed is subject to the proviso ceiling in section 3(1).</description>
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