Customs duty relief on capital goods under EPCG scheme contingent on fulfilment of export obligations and compliance. Exemption is granted for capital goods imported under the EPCG scheme from so much of customs duty in excess of a prescribed residual ad valorem rate and from all additional duty, subject to production of a valid EPCG licence, a certificate of bond execution from the licensing authority, a declaration to pay duty if conditions are not met, compliance with defined export obligation multiples and periods, and applicable extensions or condonations as per public notices.