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    <title>Supply form 100% EOU to DTA - If cleared with permission pay duty as customs duty under proviso to section 3(1) and if created without permission, pay normal excise duty under section 3(1)</title>
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    <description>Where 100% EOU goods are cleared to DTA with the permission of the Development Commissioner, the proviso to the central excise charging provision applies and duty is payable as customs duty; removals to DTA without such permission attract liability under the main charging provision and are subject to normal excise duty.</description>
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