<h1>Abatement of duties on SEZ removals: capital goods dutiable on depreciated value and specific exemptions and conditions apply.</h1> Rule 49 prescribes duty treatment for removals from SEZ to DTA: capital goods are dutiable on depreciated value using the Straight Line Method with depreciation from commencement or put-to-use dates and quarters counted as full or part quarters; duty is payable on repair value where goods return for repair within prescribed periods; goods originally from DTA attract duty equal to export benefits claimed on their entry into SEZ, otherwise no duty; residual rules permit clearance of certain imported goods and used packing material to DTA without further duty subject to identity proof and allow duty-free donation of specified computer equipment after two years of use.