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of <h1>Customs Act Amendment: EPCG Scheme Now Limits Additional Duty Exemption to Over 10% Value, Except Specific Industries</h1> The Central Government has amended Notification No. 111/95-Customs under the Customs Act, 1962, concerning the import of goods under the Export Promotion Capital Goods (EPCG) Scheme. The amendment modifies the exemption from additional duty on imported goods. Previously, the exemption covered the entire additional duty; now, it applies only to the excess amount over 10% of the goods' value. However, goods used in manufacturing leather garments, textile garments, agro products, and horticulture and floriculture products remain fully exempt from additional duty. The exemption is subject to specified conditions.
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