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    <title>EOUs/EHTP/STP Units – Excise Exemption on Goods Cleared to DTA</title>
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    <description>Exemption of excise duty is granted for goods manufactured in EOUs, EHTP and STP units when cleared to the Domestic Tariff Area, subject to Foreign Trade Policy compliance and Annexure conditions. The Table prescribes category-specific duty calculations-equivalence to certain additional duties, payment only in excess of customs or excise amounts determined by prescribed reductions or fractions, and special treatment for goods wholly from indigenous raw materials. Advance Licence/DFIA clearances require procedural endorsements and debits. Definitions, cross-references to the Foreign Trade Policy and Handbook of Procedures, and effective and rescission provisions are included.</description>
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      <description>Exemption of excise duty is granted for goods manufactured in EOUs, EHTP and STP units when cleared to the Domestic Tariff Area, subject to Foreign Trade Policy compliance and Annexure conditions. The Table prescribes category-specific duty calculations-equivalence to certain additional duties, payment only in excess of customs or excise amounts determined by prescribed reductions or fractions, and special treatment for goods wholly from indigenous raw materials. Advance Licence/DFIA clearances require procedural endorsements and debits. Definitions, cross-references to the Foreign Trade Policy and Handbook of Procedures, and effective and rescission provisions are included.</description>
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