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    <description>DTA sale entitlement permits EOU and related export units to sell permitted goods and services into the domestic market on payment of applicable duties, subject to authorization by the Development Commissioner following independent accountant certification and customs endorsement. Entitlement is conditional on cumulative positive Net Foreign Exchange, may be exercised on prescribed periodicities, and includes provisions for advance DTA permission, capacity expansion, and product diversification subject to bonds and adjustment against future entitlements.</description>
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