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Customs - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

100% EOU - At the time of debonding, the duty is payable on the ...

Case Laws     Customs

January 28, 2015

100% EOU - At the time of debonding, the duty is payable on the value of the duty free raw materials and the depreciated value of the imported or indigenously procured capital goods and for this purpose, the value of the capital goods cannot be enhanced by the value of the spare parts used from time to time, even if the same have been capitalized. - AT

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