6bd8e61e_Information_Technology__DeitY__EZ_schemes_are_tabulated_here__SEZ_Unit
[Benefits] DTA Sales [EHTP/STP/EOU Unit] DTA sales permissible upto 50% of FOB value of exports, subject to fulfillment of positive NFE, on payment of concessional duties (50% of basic customs duty and full excise duty). DTA sales beyond this entitlement are permissible against payment of full duties provided the unit has achieved positive NFE. [SEZ Unit] 
DTA sales permissible on payment of full duties. However, the unit is required to be a positive Net Foreign Exchange (NFE) Earner over the five year period of its operation.
Schemes and Policies of Electronic Hardware | Government of India, Department of Electronics and Information Technology (DeitY)
SEZ Unit