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<h1>DGFT Updates Para 5.23 of HBP: Revises Duty Credit Scrips Calculation, Export Obligation, and Capital Goods Disposal Rules.</h1> The Directorate General of Foreign Trade has amended provisions in Para 5.23 of the Handbook of Procedures (HBP) under the Export Promotion Capital Goods (EPCG) Scheme. The changes include revising the computation method for freely transferable duty credit scrips to be based on basic customs duty paid. Additionally, exporters who declare non-availment of CENVAT credit will have their Export Obligation fixed based on basic customs duty. New sub-paras have been added to clarify conditions regarding the disposal of imported capital goods and re-export of defective goods. These modifications aim to provide clarity and address procedural aspects.