Depreciation of Debonded Capital goods of Computer & Computer Peripheral

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Full Text of the Document

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....2003 in the case of computer and computer peripherals items. The rate of depreciation in case of other capital goods has also been notified under the aforesaid Customs and Central Excise notification. The depreciation is allowed upto 100%. The depreciation is allowed for the period from the date of commencement of commercial production of the unit or where such goods have been received after such ....