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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Exemption from 10% CVD under EPCG applies only to machines for garment manufacturing, not fabric processing machines</h1> The circular clarifies that exemption from 10% Countervailing Duty under the zero duty EPCG Scheme, as per Notification No. 29/97-CUS, applies exclusively to machines used in the manufacture or processing of textile garments, including knitwear. Machines used solely for fabric processing, such as knitting, dyeing, or compacting machines, do not qualify for this exemption. Customs authorities must restrict the exemption accordingly and issue show cause notices demanding duty where the benefit was incorrectly granted. Provisional assessments should be finalized based on this clarification, and the Board must be informed of all actions taken to enforce compliance.
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