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<h1>Notification exempts specified capital goods and spares under EPCG from customs and integrated tax, subject to detailed compliance conditions</h1> The notification exempts specified capital goods and spares imported under the EPCG Scheme from basic customs duty, additional duties and integrated tax/compensation cess subject to conditions: valid EPCG authorisation registered at the port, import within authorisation validity, prohibition on transfer until export obligation (EO) is satisfied, execution of a bond/guarantee and EO equal to multiples of duty saved with staged fulfillment over six years (with reduced EO rates for green technologies and NE/JK/Ladakh units), installation/use certification, CSP-specific rules, permitted ports/ICDs/LCSs, provisions for extensions, penalties and interest for shortfall, and re-export of defective goods within three years.