Debonding of capital goods permitted with excise charged on depreciated value; depreciation treatment specified for computers and other goods. Paragraph 8 of Notification No.22/2003-Central Excise is amended to permit debonding of goods in addition to clearance under the Export and Import Policy, and to allow clearance or debonding of capital goods on payment of excise duty assessed on their depreciated value at the rate in force on the date of payment, with specified annual depreciation treatment for computer items and for other capital goods.