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    <description>Duty on furnace oil purchased domestically shall be reimbursed to eligible EOUs/EPZ/SEZ/EHTP/STP units by the Development Commissioner at DGFT notified drawback rates; obsolete or surplus capital goods and spares may be exported or disposed in the DTA on payment of duties with applicable depreciation benefits, and may be destroyed without duty with Customs permission. SEZ units require Development Commissioner approval for establishment and must achieve positive NFEP; DTA sales, subcontracting, job-work, and gem and jewellery processing are governed by specified permissions, conditions and monitoring under self-certification and a committee headed by the Development Commissioner.</description>
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