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of <h1>EPCG Licence Imports Exempt from Customs Duty; 10% Additional Duty Imposed Per EXIM Policy 1992-97; Conditions Apply.</h1> The notification exempts capital goods, components, and spares imported under an EPCG Licence from customs duty and imposes a 10% additional duty, as per the EXIM Policy 1992-97. The exemption is contingent on conditions such as the presentation of a valid licence, fulfillment of export obligations, and installation of goods in the importer's premises. Export obligations must be met within specified periods, with penalties for non-compliance. The notification outlines the definition of capital goods and the roles of licensing authorities, and it provides for certain extensions and regularizations under specific circumstances.
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