https://www.taxtmi.com/circulars?id=1050 Depreciation for debonded capital goods distinguishes computers and other capital goods with prescribed quarterly rates and cumulative limits-computers subject to a 90% overall cap and other capital goods to a 75% cap. The depreciation period runs from commissioning in the EOU/EPZ/EHTP/STP until clearance to DTA. Depreciation is computed by the straight line method; second hand imported goods use the assessed import value as the base. If sale proceeds on partial debonding exceed the depreciated value, the transaction value may be taken as the assessable value for duty. en-us Tue, 21 Apr 1998 00:00:00 +0530 Thu, 07 Aug 2025 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1050 Depreciation for debonded capital goods distinguishes computers and other capital goods with prescribed quarterly rates and cumulative limits-computers subject to a 90% overall cap and other capital goods to a 75% cap. The depreciation period runs from commissioning in the EOU/EPZ/EHTP/STP until clearance to DTA. Depreciation is computed by the straight line method; second hand imported goods use the assessed import value as the base. If sale proceeds on partial debonding exceed the depreciated value, the transaction value may be taken as the assessable value for duty. Circulars Customs Tue, 21 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1050