Import of spares under EPCG now allowed for imported capital goods; not permitted for domestically sourced replacements. EPCG Scheme treatment is clarified: spares imports are allowed under EPCG for all capital goods that were originally imported, whether or not the EPCG facility was used for the original import. Capital goods procured domestically after invalidating an EPCG authorization are not treated as imported capital goods, and therefore do not qualify for the spares-import entitlement under the EPCG scheme.
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.
Import of spares under EPCG now allowed for imported capital goods; not permitted for domestically sourced replacements.
EPCG Scheme treatment is clarified: spares imports are allowed under EPCG for all capital goods that were originally imported, whether or not the EPCG facility was used for the original import. Capital goods procured domestically after invalidating an EPCG authorization are not treated as imported capital goods, and therefore do not qualify for the spares-import entitlement under the EPCG scheme.
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