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    <title>Use of duty free raw material for capital goods manufactured within EOU for captive use-reg</title>
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    <description>Capital goods manufactured within an EOU from duty-free inputs must be accounted for and bonded under the usual into-bond procedure, with their value assessed by the computed value method under the Customs Valuation Rules reflecting captively consumed raw materials; such goods are liable to duty on clearance outside the unit, on debonding or on exit from the EOU scheme, and the excise exemption under the central notification does not apply.</description>
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      <description>Capital goods manufactured within an EOU from duty-free inputs must be accounted for and bonded under the usual into-bond procedure, with their value assessed by the computed value method under the Customs Valuation Rules reflecting captively consumed raw materials; such goods are liable to duty on clearance outside the unit, on debonding or on exit from the EOU scheme, and the excise exemption under the central notification does not apply.</description>
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