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of <h1>Exemption on Import Duties for Capital Goods Manufacturers Supplying Zero Duty EPCG Licence Holders; Conditions Apply.</h1> The notification exempts components required for manufacturing capital goods from customs and additional duties when imported by a capital goods manufacturer for supply to a holder of a Zero duty EPCG Licence under the Export Promotion Capital Goods Scheme. This exemption is subject to conditions, including compliance with the Export and Import Policy, maintaining records of component usage, and providing a certificate of capital goods supply. In case of non-compliance, duties become payable. The notification also limits interest on duties in cases of export obligation default. Capital goods encompass machinery and equipment used across various sectors.
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