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    <title>Conversion of DTA unit in EOU</title>
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    <description>Conversion requires staged regulatory approvals: apply to the Development Commissioner for project approval and obtain a Letter of Permission (LOP); execute the prescribed Legal Undertaking (LUT) with the Development Commissioner; and apply to Customs/Central Excise for a private bonded licence supported by execution of the prescribed B-17 Bond. Consult the Foreign Trade Handbook (Para 6.38) and the jurisdictional Assistant Commissioner for procedural guidance.</description>
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