Capital goods import exemption conditions require an investment commitment or repayment of differential duty if unmet. The notification substitutes S.No.30 to prescribe distinct concessional treatment for non edible oils with Free Fatty Acid of 20% or more, including a specific concession for oils used in soap manufacture, and inserts S.No.442 granting a concessional rate for listed inputs required for manufacture of machinery (including CNC systems, servo drives, precision spindles, ball screws, LM guideways, precision bearings and precision gauging systems). It also adds condition 95 requiring an undertaking or proof of a prescribed investment in plant and machinery within two years for initial units, or evidence of exceeding that investment threshold for substantial expansions, with repayment of differential duty on non compliance.