https://www.taxtmi.com/forum/issue?id=3820 Whether second hand capital goods may be transferred into an SEZ under an 80:20 new:used allocation, and what procedural, documentary and accounting steps and tax exemption consequences follow, is the primary issue. The forum replies state that one commentator sees no basis for the 80:20 formula in the SEZ Act and Rules, while another contends a procedure exists but must be carefully examined and verified. en-us Wed, 15 Feb 2012 22:24:01 +0530 Thu, 23 Jan 2025 15:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3820 Whether second hand capital goods may be transferred into an SEZ under an 80:20 new:used allocation, and what procedural, documentary and accounting steps and tax exemption consequences follow, is the primary issue. The forum replies state that one commentator sees no basis for the 80:20 formula in the SEZ Act and Rules, while another contends a procedure exists but must be carefully examined and verified. Discussion-Forum Customs Wed, 15 Feb 2012 22:24:01 +0530 https://www.taxtmi.com/forum/issue?id=3820