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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Deemed foreign exchange: rupee payments for specified maritime and port services count towards EPCG export obligation discharge.</h1> Payments received in Indian rupees for specified maritime and port-related services rendered in Customs-notified areas to foreign liners or their agents are deemed to be received in foreign exchange and may be counted towards discharge of export obligation under the Export Promotion Capital Goods (EPCG) Scheme from 1.4.2015. The Appendix enumerates maintenance and repair of vessels; pushing and towing services including pilotage and towing; and a comprehensive list of supporting maritime transport services. Services classified as vessel-related or cargo-related for coastal or inland/coastal cargo and containers are excluded from qualification.

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