https://www.taxtmi.com/forum/issue?id=107397 A SEZ developer imported containers duty free, capitalised them and used them for storage; it intends to sell the containers into the domestic tariff area and has paid advance duty by applying a depreciated assessable value under SEZ rule 49(ii). The question is whether those imported containers qualify as capital assets under SEZ/Excise rules and whether computing duty on sale to DTA by reference to the depreciated book value under rule 49(ii) is the correct method. en-us Wed, 24 Sep 2014 17:18:45 +0530 Thu, 23 Jan 2025 15:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107397 A SEZ developer imported containers duty free, capitalised them and used them for storage; it intends to sell the containers into the domestic tariff area and has paid advance duty by applying a depreciated assessable value under SEZ rule 49(ii). The question is whether those imported containers qualify as capital assets under SEZ/Excise rules and whether computing duty on sale to DTA by reference to the depreciated book value under rule 49(ii) is the correct method. Discussion-Forum Customs Wed, 24 Sep 2014 17:18:45 +0530 https://www.taxtmi.com/forum/issue?id=107397