Procedural relaxation permits transfer and temporary removal of capital goods and samples for EOUs, STP and SEZ units. The notification relaxes procedural requirements by allowing transfer of capital goods to other user industries or SEZ units upon prior intimation to the jurisdictional Deputy/Assistant Commissioner of Customs or Central Excise, permits temporary removal of samples without duty for display subject to intimation and return within thirty days, authorises intra-owner utilisation of specified equipment within the procuring unit's premises with Commissioner approval, defines 'status holder' as Star Export House, and adjusts captive power plant recommendation and spares provisions.