Shifting of capital goods under EPCG permitted during export obligation period subject to fresh installation certificate and conditions. Shifting of capital goods under the EPCG Scheme is permitted throughout the export obligation period to other units listed in the IEC and RCMC, provided a fresh installation certificate is produced to the concerned RA within six months of shifting. Certificates may be issued by the jurisdictional customs authority or an independent Chartered Engineer, and where the latter is used a copy must be sent to the customs authority. Initial installation certificates must be produced within six months of import, with a one time extension available on payment of a composition fee.
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.
Shifting of capital goods under EPCG permitted during export obligation period subject to fresh installation certificate and conditions.
Shifting of capital goods under the EPCG Scheme is permitted throughout the export obligation period to other units listed in the IEC and RCMC, provided a fresh installation certificate is produced to the concerned RA within six months of shifting. Certificates may be issued by the jurisdictional customs authority or an independent Chartered Engineer, and where the latter is used a copy must be sent to the customs authority. Initial installation certificates must be produced within six months of import, with a one time extension available on payment of a composition fee.
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