https://www.taxtmi.com/circulars?id=5880 For EOU/EPZ units converting to DTA and debonding under the EPCG scheme: standalone units are not required to maintain pre-existing average export levels but must meet an additional export obligation measured on the depreciated value of capital goods as per the EPCG multiple. When one unit of a multi-unit firm debonds, the average export obligation for the remaining units remains unchanged; the debonding unit's exports are excluded when fixing the firm's average, and the debonding unit incurs an additional export obligation on the depreciated value. A bond or LUT/BG must accompany the debonding application as per Handbook (Vol. I). en-us Thu, 30 Apr 2009 00:00:00 +0530 Thu, 30 Apr 2009 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5880 For EOU/EPZ units converting to DTA and debonding under the EPCG scheme: standalone units are not required to maintain pre-existing average export levels but must meet an additional export obligation measured on the depreciated value of capital goods as per the EPCG multiple. When one unit of a multi-unit firm debonds, the average export obligation for the remaining units remains unchanged; the debonding unit's exports are excluded when fixing the firm's average, and the debonding unit incurs an additional export obligation on the depreciated value. A bond or LUT/BG must accompany the debonding application as per Handbook (Vol. I). Circulars DGFT Thu, 30 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5880