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of <h1>Santa Cruz Export Zone Units Can Now Transfer Capital Goods Outside, Subject to Duty on Depreciated Value</h1> The Central Government, under the Customs Act, 1962, has amended a prior notification to allow units within the Santa Cruz Electronic Export Processing Zone to withdraw or dispose of capital goods outside the Zone. This is permissible if the units comply with the Import-Export Policy and have used the goods within the Zone for at least three years. The Collector of Customs can authorize the transfer of these goods to other locations in India, subject to payment of duty on the depreciated value of the goods at the time of clearance, based on the rates applicable at the time of import.
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