Customs duty and cess exemptions expanded for import authorisations, with clarified EPCG capital goods rules and EOU sourcing benefits. Amendments expand exemptions for Advance Authorisation, EPCG and EOU/EHTP/STP/BTP schemes to exclude Basic Customs Duty, Additional Customs Duty, Education Cess, anti dumping, countervailing, safeguard and transition product specific safeguard duties where applicable, and to exempt the whole of the Integrated Tax and Compensation Cess as notified by the Department of Revenue; EPCG capital goods imports at zero customs duty are defined and linked to an export obligation, indigenous sourcing confers deemed export benefits, and EOUs may import or procure goods including second hand capital goods without payment of customs duty and specified cess subject to notifications and GST refund/payment mechanisms.