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of <h1>Government Amends Excise Notification for EOUs, EHTP, and STP Units: New Debonding Rules and Depreciation Rates Introduced</h1> The Central Government has amended Notification No. 22/2003-Central Excise, dated March 31, 2003, concerning Export Oriented Units (EOUs), Electronic Hardware Technology Parks (EHTP), and Software Technology Parks (STP) units. The amendments, effective from Notification No. 14/2004-CE dated February 26, 2004, modify the conditions for debonding goods. Changes include substituting terms to include debonding alongside clearance, allowing debonding of capital goods upon excise duty payment on depreciated value, with depreciation rates set at 20% per annum for computer-related items and 10% for other capital goods.
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