(a) In case an EOU/EHTP/STP unit is unable, for valid reasons, to utilize the goods and services, imported or procured from DTA, it may be transferred to other EOU/SEZ/EHTP/STP units or disposed off in the DTA on payment of applicable duties and submission of import licence by DTA unit, wherever applicable or exported. Such transfer from EOU/EHTP/STP unit to another such unit would be treated as import for the receiving unit.

(b) Capital goods and spares that have become obsolete/surplus, may either be exported, transferred to another EOU/EHTP/STP/SEZ 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 in case capital goods, raw material, consumables, spares, goods manufactured, processed or packaged, and scrap/ waste/ remnants/rejects are destroyed within the Unit after intimation to the Custom authorities or destroyed outside the Unit with the permission of Custom authorities. Destruction as stated above shall not apply to gold, silver, platinum, diamond, precious and semi precious stones.

(a) In case an EOU/EPZ/EHTP/STP unit is unable, for valid reasons, to utilize the goods, imported or procured from DTA, it may dispose them in the DTA on payment of applicable duties and submission of import license by DTA unit, wherever applicable or export. Supply from one EOU/EPZ/EHTP/STP unit to another such unit would be treated as import under this paragraph.

(b) Capital goods and spares that have become obsolete/surplus, may either be exported, transferred to another EOU/EPZ/EHTP/STP 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 goods, including capital goods, goods manufactured, processed or packaged in the said unit and scrap/waste/remnants are destroyed with the permission of Customs authorities.

((b) has been substituted vide Ntf. No. 17/2002-07, Dt. 07/11/2002)

[OLD - (b) Capital goods and spares that have become obsolete/surplus, may either be exported, transferred to another EOU/EPZ/EHTP/STP 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 and under intimation to Development Commissioner.]

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