https://www.taxtmi.com/caselaws?id=51632 Jigs and fixtures imported by a 100% Export Oriented Unit were treated as capital goods because they formed part of production equipment and were included in the approved import list. On debonding, depreciation for valuation of capital goods ran up to the date of payment of duty, not merely to the date of the debonding application. Shortfall in export obligation did not, by itself, enlarge duty liability on debonding because that obligation remained separate from customs duty consequences. Manufactured goods lying in stock were not liable to duty at the moment of debonding; duty arose only when the goods were removed from the factory. en-us Wed, 13 Nov 2002 00:00:00 +0530 Thu, 25 Dec 2025 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51632 Jigs and fixtures imported by a 100% Export Oriented Unit were treated as capital goods because they formed part of production equipment and were included in the approved import list. On debonding, depreciation for valuation of capital goods ran up to the date of payment of duty, not merely to the date of the debonding application. Shortfall in export obligation did not, by itself, enlarge duty liability on debonding because that obligation remained separate from customs duty consequences. Manufactured goods lying in stock were not liable to duty at the moment of debonding; duty arose only when the goods were removed from the factory. Case-Laws Central Excise Wed, 13 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51632