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    <title>DTA sale</title>
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    <description>EOUs may undertake DTA sale of finished goods and by products on payment of applicable central excise duty or GST and reversal of Basic Customs Duty on inputs, provided the unit is positive on Net Foreign Exchange; gems and jewellery units face a restricted allowance subject to NFE. Advance DTA sale is permitted for newly set up units (extended for pharmaceutical units) with adjustment within the prescribed period and execution of a bond to cover duty differentials. The DTA facility is excluded for certain notified products and for units performing specified limited processes; specified supplies counted for NFE may be sold on payment of applicable duties.</description>
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      <description>EOUs may undertake DTA sale of finished goods and by products on payment of applicable central excise duty or GST and reversal of Basic Customs Duty on inputs, provided the unit is positive on Net Foreign Exchange; gems and jewellery units face a restricted allowance subject to NFE. Advance DTA sale is permitted for newly set up units (extended for pharmaceutical units) with adjustment within the prescribed period and execution of a bond to cover duty differentials. The DTA facility is excluded for certain notified products and for units performing specified limited processes; specified supplies counted for NFE may be sold on payment of applicable duties.</description>
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