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Subject :- Debonding of capital goods from the EOU/ EPZ/ EHTP/ STP units.
I am directed to refer to Board's circular No. 27/98-Cus. dated 21-4-98, issued from F.No. 314/19/98- FTT and to say that in para 3, the rate of depreciation for "computers" has been specified. It is clarified that above said norms will also be applicable to "Computer Peripherals". The above said circular may be treated modified to this extent.