Export Units: Duty Rate Set at Warehousing End, Not Clearance Date; Capital Goods Depreciation Crucial for Compliance.

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....100% EOU - Export obligations - Rate of duty on de-bonding - Rate of depreciation of capital goods on debonding - if an exemption was available on complying with certain conditions, the conditions have to be strictly complied with - The rate of duty applicable on the goods would be the rate in force on the date of expiry of the warehousing period, irrespective of the date on which the goods were actually cleared from the bond - AT....