EPCG Scheme compliance: Clarified conditions for conversion/disposal, EODC issuance, export obligation and spares import rules. Clarifications under the EPCG Scheme specify that vehicles imported before 31.03.2007 may be converted or disposed of after EODC issuance, completion of five years from import and absence of DRI/CBI proceedings, while vehicles imported on or after 01.04.2007 require fulfillment of the Actual User Condition before conversion/disposal. Spares may be imported without the 10% limit subject to 100% export obligation. Processed foods are excluded from agricultural-product exemptions. EODC issuance amid investigations is discretionary by Head of Office; pending nexus cases may use Chartered Engineer Certificates.
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Provisions expressly mentioned in the judgment/order text.
EPCG Scheme compliance: Clarified conditions for conversion/disposal, EODC issuance, export obligation and spares import rules.
Clarifications under the EPCG Scheme specify that vehicles imported before 31.03.2007 may be converted or disposed of after EODC issuance, completion of five years from import and absence of DRI/CBI proceedings, while vehicles imported on or after 01.04.2007 require fulfillment of the Actual User Condition before conversion/disposal. Spares may be imported without the 10% limit subject to 100% export obligation. Processed foods are excluded from agricultural-product exemptions. EODC issuance amid investigations is discretionary by Head of Office; pending nexus cases may use Chartered Engineer Certificates.
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