EOU Exit - after De-bonding Materials transfer

[SNEHAL SHAH]

Dear sir,

We have apply application to DC for de-bonding of EOU unit .

We have received NOC from Excise authority for Capital Goods & RM,SFG & FG .

Now question is that can I sale or transfer Capital Goods , RM ,SFG after full duty payment at the time of de-bonding or fulfillment of Export Obligation .

Please suggest and advice to us .

Thanks and Regards,

SN

AI Summary

Duty payment on de-bonded EOU stock: clearance allowed on import-value duty; used capital goods taxed at depreciated value.
After de-bonding, stock including raw materials, semi-finished and finished goods and containers may be cleared on payment of duty computed on their import value at the rate in force on the date of payment; old or used capital goods must be cleared on duty calculated on depreciated value by straight-line method; the unit, on exit, becomes a DTA/PBC unit subject to all standard excise rules and procedures.