Supplies from the DTA to EOU/EPZ/EHTP/ STP units will be regarded as "deemed exports" and, besides being eligible for the relevant entitlements under paragraph 10.3 of this Policy, will be eligible for the following:

(a). Reimbursement of Central Sales Tax; (b). Exemption from payment of Central Excise Duty on capital goods, components and raw materials; and

(c). Discharge of EP, if any, on the supplier.

(d). Duty paid on furnace oil, procured from domestic oil companies, would be reimbursed to EOU/EPZ/EHTP/STP units by the Development Commissioner of the concerned Zone as per the rate of Drawback notified by the Directorate General of Foreign Trade from time to time.

(Above (d) has been added vide Ntf. No. 39(RE-00)/1997-2002,Ldated 19-10-2000)