EPCG query

[Asked by Guest]

Dear sir

I wanted to understand, if I purchase shuttleless looms under EPCG from a domestic manufacturer/supplier, do I get refund for CST and entry tax apart from excise duty refund.

Also under EPCG do I get refund for import duty applicable on parts used for manufacturing shuttleless looms by my domestic supplier, under deemed exports.

It would be great if you can help

thanks

Prakash

AI Summary

EPCG scheme: no refund of CST or entry tax on domestic purchases; deemed export excise relief and TED claim available.
EPCG permits zero duty import of capital goods subject to an export obligation; domestic procurement with invalidation is treated as deemed exports, allowing supplier or buyer to claim TED refund, with excise on parts set off against excise on supplied looms and possible drawback or Advance Licence routes. The scheme does not provide for refund of CST or entry tax; entry tax may be set off against VAT/CST only where state law permits.