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    <description>The Development Commissioner must undertake an annual review of operational EOU/STP/EHTP units before the end of the first quarter following the financial year and submit three prescribed proformas to the Ministry: a comparative performance statement, a sectorwise annual summary, and a unitwise NFE statement. Monitoring excludes units with less than one year of commercial production and applies graduated actions tied to NFE performance, including watch status, cautionary letters, show cause notices and initiation of penal action where appropriate. NFE is calculated by specified components and amortisation rules in the annexure.</description>
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