Para 9.19
- Document type
- Policy
- Dated
Para 9.19 - Sale of Un-utilised Material
Capital goods and spares that have become obsolete/surplus, may either be exported or disposed of in the DTA on payment of applicable duties. The benefit of depreciation, as applicable, will be available in case of disposal in DTA. No duty shall be payable if the goods are destroyed with the permission of Customs authorities.