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De-bonding of goods/ exit from EOU scheme - CBEC's Customs Manual 2023 - CustomsExtract ..... ation allowable on the capital goods at the time of clearance or deboning. In case of failure to achieve the said positive NFE, the depreciation shall be allowed on the value of capital goods in the same proportion as the achieved portion of NFE. 36.3 Clearance/ deboning of capital goods on the depreciated value proportionate to the NFE achieved by the unit which is arrived at after taking into consideration the rate of depreciation allowable on such capital goods is allowed. In case the unit ha ..... x x x x x Extracts x x x x x De-bonding of goods/ exit from EOU scheme - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... ers and capital goods shall be allowed in straight line method as specified below: (i) For computer and computer peripherals: For every quarter in the first year @ 10% For every quarter in the second year@ 8% For every quarter in the third year@ 5% For every quarter in the fourth and fifth year@ 1%. (ii) For capital goods other than computer and computer peripherals: For every quarter in the first year@ 4% For every quarter in the second year@ 3% For every quarter in the third year@ 3% For every ..... x x x x x Extracts x x x x x De-bonding of goods/ exit from EOU scheme - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... uo; de-bonding then unit is required to pay all pending Customs/ Central Excise duties to obtain no-dues certificate from Central Excise & Customs authorities. Thereafter the Development Commissioner permits final de-bonding. 36.11 If the unit has not achieved the export obligation, it is also liable to pay penalty under Foreign Trade (Development and Regulation) Act at the time of exit. 36.12 After obtaining in principle de-bonding order, the unit is required to assess the duty liability by ..... x x x x x Extracts x x x x x De-bonding of goods/ exit from EOU scheme - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x
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