Third-party export counting under EPCG: entitlement depends on which party claims DEPB and contractual arrangement. Counting of third-party exports under the EPCG scheme is limited to exports where the EPCG licence holder is the manufacturer; if exports are routed through a third party, DEPB benefit may be claimed by either party per their agreement, subject to a No Objection Certificate from the other party. When further processing is required, the EPCG licence holder must perform processing up to the intermediate stage using EPCG capital goods; the final conversion may be done by another manufacturer upon licence amendment and an enhanced export obligation of 50%.
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.
Third-party export counting under EPCG: entitlement depends on which party claims DEPB and contractual arrangement.
Counting of third-party exports under the EPCG scheme is limited to exports where the EPCG licence holder is the manufacturer; if exports are routed through a third party, DEPB benefit may be claimed by either party per their agreement, subject to a No Objection Certificate from the other party. When further processing is required, the EPCG licence holder must perform processing up to the intermediate stage using EPCG capital goods; the final conversion may be done by another manufacturer upon licence amendment and an enhanced export obligation of 50%.
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