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    <title>Supersedes Notification No. 82/92-CE, DT. 27/08/92 - EOUs/EPZ/SEZ Units - No Excise Duty on Supplies against AROs/DFRCs</title>
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      <description>Specified excisable goods manufactured in EOUs, FTZs or SEZs are exempt from excise duty when cleared against an advance release order, DFRC or a back to back inland letter of credit, with two bases for exemption: full excise exemption for advance licence AROs and exemption to the extent of customs duty parity for DFRCs. Conditions require production of the original AR0/LC showing quantity, description, value and supplier and debiting of those particulars by the proper Central Excise/Customs officer before clearance; licensing authority is as defined under the Foreign Trade (Development and Regulation) Act.</description>
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