Exemption in respect of clearances made by 100% EOU to DTA : 

DTA  clearances by 100% EOU are exempt from –

• 50% of the basic custom duties leviable thereon
• 100% Additional duty of customs under section 3(5) of Customs tariff act ,1975 provided the goods removed are not exempt from payment of sales tax/VAT.
• There is no exemption from E.Cess & SHEC in case of sale by EOU in DTA.

(d ) Duties under other Acts : Some duties and cesses  are levied on manufactured products under other acts like additional excise on goods of special importance called AED-GSI, and additional duty on textile articles.

(e ) A national calamity contingent duty (NCCD ) has been imposed on pan masala ,chewing tobacco and cigarettes. This additional duty is charged at rate equal to 10% of the aggregate of normal rates of excise duties payable on pan masala and other tobacco products and in case of cigarettes specific rate is charged. This surcharge is not levied on biris.

(f ) An education cess @ 2% and SHEC @ 1%  is levied on aggregate duties of excise.