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    <title>100% Export Oriented Units - 25% Sale into DTA by a 100% EOU</title>
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    <description>Clearances by an approved export-oriented unit to the domestic tariff area attract excise duty equal to the aggregate customs duties leviable on like imported goods; such clearances require an import licence under the Import Policy and specific prior approval from the Export Commissioner in the Office of the Chief Controller of Imports and Exports.</description>
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