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9-A.13

Broad conditions governing debonding of SEZ units are indicated at Appendix-16-C of the Handbook (Vol. I).
The depreciation norms for capital goods of units, including electronics, would be subject to an overall limit of 90% as notified by the Department of Revenue.

Accelerated depreciation for computers and computer peripherals for all types of electronic units would be as follows:

10 % for every quarter in the first year,
8 % for every quarter in the 2nd year,
7 % for every quarter in the3rd year,

For capital goods, other than computers and computer peripherals, the depreciation rate would be as follows:

4 % for every quarter in the first year.
3 % for every quarter in the second and third year
2.5 % for every quarter in the fourth year and thereafter
Debonding of capital goods imported as second hand shall not be allowed under EPCG scheme. Moreover, no debonding on payment of applicable duties shall be allowed in respect of second hand capital goods imported on or after 1.4.99, for a period of at least 3 years from the date of imports.

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