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    <title>Administrative Control over Export Oriented Units (EOUs) which are large tax payer-reg</title>
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    <description>Administrative control of Export Oriented Units qualifying as large taxpayers is to be transferred to Large Taxpayer Units, with EOUs migrating from local Commissioners of Central Excise or Customs to LTU oversight. Functions requiring officers&#039; physical presence, including warehousing and sealing, will be performed by the Commissioner of Customs or Central Excise who retains concurrent jurisdiction. Board Circular No. 31/2003-Customs is amended accordingly, and Public Notices should be issued; implementation difficulties are to be reported to the Directorate General of Export Promotion.</description>
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      <title>Administrative Control over Export Oriented Units (EOUs) which are large tax payer-reg</title>
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