PARA 7.28.2
- Document type
- Procedure
- Reference no.
- 07
- Dated
Sale of unutilized material/destruction
7.28.2
Capital goods and spares that have become obsolete/surplus may either be exported, transferred to another SEZ/EOU/EHTP/STP unit 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.
Capital goods and spares that have become obsolete/surplus may either be exported, transferred to another SEZ/EOU/EHTP/STP unit 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.