Sharing of capital goods under STP scheme permits duty free systems to be used by co owner units within bonded premises. Units under the STP scheme may allow other STP units of the same owner to use certain imported or procured systems and equipments as duty free capital goods, provided the items remain within the bonded premises of the importing/procuring unit and the units are co located or in adjacent premises. Export obligation and NFEP remain with the unit that imported/procured the goods under its unit wise Letter of Permission, and permission for utilisation must be obtained from the jurisdictional Commissioner after verification.