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    <title>DTA clearance of goods procured by EOUs/EHTP/STP units from indigenous sources – charging of Duty – reg.</title>
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    <description>Indigenous goods on which suppliers availed deemed export benefits shall be treated as imported goods and attract the customs duty applicable to imports, with depreciation on capital goods allowed; payment of such customs duty at time of clearance or exit removes the requirement to refund deemed export benefits or to produce a Development Commissioner certificate, although units may alternatively clear on excise payment upon production of that certificate.</description>
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      <description>Indigenous goods on which suppliers availed deemed export benefits shall be treated as imported goods and attract the customs duty applicable to imports, with depreciation on capital goods allowed; payment of such customs duty at time of clearance or exit removes the requirement to refund deemed export benefits or to produce a Development Commissioner certificate, although units may alternatively clear on excise payment upon production of that certificate.</description>
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