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<h1>Export Oriented Units can de-bond capital goods with depreciation, subject to duties and NFE criteria compliance.</h1> An Export Oriented Unit (EOU) can clear or de-bond capital goods within India with the Development Commissioner's permission, subject to duty, taxes, and cess, while considering depreciation. The unit must meet the positive Net Foreign Exchange (NFE) criteria; otherwise, duties based on non-achieved NFE must be paid. Depreciation rates for computers and other capital goods are specified, with a full quarter considered for any part thereof. Raw materials and certain used packing materials can be cleared with or without duty. Exiting the EOU scheme requires fulfilling NFE criteria, paying duties, and obtaining approvals, with penalties applicable for unmet export obligations.