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    <title>Duty payable at the time of exit from EOU Scheme - Duty is payable on Capital goods, Raw Material, components, consumables, Spares and Finished Goods in stock - No duty is payable on goods in process</title>
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    <description>Duty at exit from the EOU scheme is payable on imported and indigenous capital goods, raw materials, components, consumables, spares and finished goods in stock; the Foreign Trade Policy does not authorize duty on goods in process, so such demands are not sustainable. For de-bonding, duty may be computed on the value at time of import using the then-adopted dollar rate while applying the rate of duties in force at clearance.</description>
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