Export of Used capital goods imported under EPCG Lic

[kamal chordia]

Dear Sir

 

We have imported capital goods under EPCG Scheme , The EO is fulfilled and licence is redeemed by DGFT.

Now we wish to export  the said used capital goods in which following clarification required.

[1] The stuffing of the Capital goods at dock stuff, is there is any excise role at our factory

[2] while installing the capital goods we have purchase localy auxalary/spares on which we had pais duty and taken cenvat credit, while exporting  what is the implication of cenvat taken

[3]Related central excise/ Custom notification under which we may export the used capital goods

[4] what additional documents required for easy clearance of the cargo at custom port.

 

Thanks & regards

 

kamal

 

 

AI Summary

Re-export of EPCG-imported capital goods requires discharge of export obligation and issuance of EODC/EPDC for removal.
Re-export under the EPCG scheme entails procedural and compliance constraints: removal under self removal and free shipping bill does not require Central Excise sealing; exports are not subject to excise so reversal of CENVAT credit on spares is not necessitated by export; export documentation should include EOCD/EPDC copies and import invoice cross-references; capital goods issued on actual user basis cannot be re-exported until the export obligation is discharged and the authority issues the EODC/EPDC.