Duty-free transfers between SEZ units and related export units permitted with procedural permissions and payback where prior domestic benefits were availed. Amendments substitute Board of Approvals and introduce the Unit Approval Committee, delegate certain customs powers to Deputy/Assistant Commissioners, prescribe a revised straight-line depreciation schedule for computers and other capital goods, require SEZ units to file specified quarterly and annual returns, and permit duty-free transfers among SEZ units, EOUs, STPs and EHTPs subject to prior permission and to repayment of duties equal to any earlier duty exemption or drawback benefits where goods from the domestic tariff area are removed as such or after non-manufacturing processes.