Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>EPCG Scheme: Import Capital Goods at Reduced Duty with Export Obligations for Engineering, Electronics, and Textiles Sectors</h1> The Export Promotion Capital Goods (EPCG) Scheme facilitates the import of capital goods at zero or concessional customs duty, contingent on fulfilling an export obligation. The zero duty scheme requires exporters to meet an obligation six times the duty saved within six years, while the concessional 3% duty scheme mandates an obligation eight times the duty saved over eight years. The scheme covers various sectors, including engineering, electronics, and textiles, with specific provisions for small-scale and agro units. Import of second-hand goods and certain vehicles is permitted under conditions. Export obligations can be fulfilled through physical or deemed exports, with provisions for technological upgrades and incentives for fast-track companies.
TaxTMI 
TaxTMI 
