EPCG eligibility: processed and frozen meat qualifies under zero duty, and export obligation calculation excludes prior EPCG exports. Processed and frozen meat products are covered under the Food Processing Sector and thus eligible for the Zero Duty EPCG Scheme subject to the EXIM Policy value threshold. The Notification No.17 amendment provides that, for calculation of average export obligation under EPCG, exports effected to fulfil obligations against any EPCG licence shall be excluded; that exclusion applies to licences redeemed or to be redeemed on or after the amendment.
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.
EPCG eligibility: processed and frozen meat qualifies under zero duty, and export obligation calculation excludes prior EPCG exports.
Processed and frozen meat products are covered under the Food Processing Sector and thus eligible for the Zero Duty EPCG Scheme subject to the EXIM Policy value threshold. The Notification No.17 amendment provides that, for calculation of average export obligation under EPCG, exports effected to fulfil obligations against any EPCG licence shall be excluded; that exclusion applies to licences redeemed or to be redeemed on or after the amendment.
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