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    <description>If an EOU cannot utilise duty free imports within the stipulated period, the FTP permits transfer to another eligible unit (treated as import for the receiver), export, or disposal in DTA with Customs approval upon payment of applicable duties and submission of import authorisation; capital goods/spares may be similarly handled, with depreciation benefit on DTA disposal only where positive Net Foreign Exchange is achieved, and permitted destruction without duty subject to Customs intimation/permission except for specified precious items.</description>
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