Depreciation for export oriented units tied to net foreign exchange achievement, determining duty liability on clearance and exit. Depreciation on capital goods under the 100% EOU scheme is allowed only to the extent the unit has achieved positive Net Foreign Exchange after applying the allowable depreciation rate; if positive NFE is not achieved on that basis, duty foregone at import must be paid proportionately to the NFE shortfall. For exit and early debonding, NFE is calculated taking into account amortization and depreciation rates (with five year cumulative assessment), and departmental officers must ensure positive NFE based on those depreciation rates before issuing a no dues certificate.