1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Notifications
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Notifications
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<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.
TaxTMI 
TaxTMI 
