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 of DTA. No duty shall be payable if the goods are destroyed with the permission of Assistant or Deputy Commissioner of Customs.

(Above para has been amended vide Ntf. No. 39(RE-00)/1997-2002, dated 19-10-2000)