Exclusion of jigs and fixtures removed spare parts eligibility under EPCG scheme for capital goods imports. The Central Government, under Section 25(1) of the Customs Act, has directed amendment of specified customs exemption notifications to omit the phrase 'including Jigs, Fixtures, Dies, Moulds' from the spare parts entry, thereby excluding those jigs, fixtures, dies and moulds from being treated as spare parts for capital goods imported under the EPCG scheme.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exclusion of jigs and fixtures removed spare parts eligibility under EPCG scheme for capital goods imports.
The Central Government, under Section 25(1) of the Customs Act, has directed amendment of specified customs exemption notifications to omit the phrase "including Jigs, Fixtures, Dies, Moulds" from the spare parts entry, thereby excluding those jigs, fixtures, dies and moulds from being treated as spare parts for capital goods imported under the EPCG scheme.
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