Export obligation compliance: EPCG refixation and certification rules revised, including installation proof and processing of duty free inputs. Para 5.3.2 requires production of a Central Excise certificate confirming installation of capital goods within six months of imports, with non registered licence holders or service providers allowed to submit a certificate from the jurisdictional excise authority or an independent Chartered Engineer. EPCG rules in Paras 5.19(c) and (d) require fulfilment of block wise export obligations at the end of the previous block and permit refixation at twice the duty saved where the remaining original obligation period is under two years and block obligations are met. Redeemed BG/LUT permits duty free inputs to be processed by any manufacturer under actual user job work rules.
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Provisions expressly mentioned in the judgment/order text.
Export obligation compliance: EPCG refixation and certification rules revised, including installation proof and processing of duty free inputs.
Para 5.3.2 requires production of a Central Excise certificate confirming installation of capital goods within six months of imports, with non registered licence holders or service providers allowed to submit a certificate from the jurisdictional excise authority or an independent Chartered Engineer. EPCG rules in Paras 5.19(c) and (d) require fulfilment of block wise export obligations at the end of the previous block and permit refixation at twice the duty saved where the remaining original obligation period is under two years and block obligations are met. Redeemed BG/LUT permits duty free inputs to be processed by any manufacturer under actual user job work rules.
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