EPCG scheme exemption permits zero-duty import of capital goods subject to specified export obligations, installation and compliance requirements. Grants zero-duty customs exemption for capital goods, CKD/SKD kits and specified spare parts imported under the Export Promotion Capital Goods (EPCG) Scheme, subject to production of the EPCG authorization, execution of bond/security and fulfilment of an export obligation (block-wise over the prescribed period), installation/use certification, non-transfer until obligation discharge, specified ports/routes for import/export, and default consequences including duty payment with interest proportionate to unfulfilled obligations.