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of <h1>EPCG Scheme: Capital Goods Imported Before April 1995 Exempt from High Customs Duties; Export Obligations Apply.</h1> The notification exempts certain capital goods imported under the Export Promotion Capital Goods (EPCG) Scheme from customs duties exceeding specified rates, with no additional duty. Importers must have a valid license issued by April 30, 1995, and fulfill export obligations. The duty rates are 15% or 25% based on the export obligation period. Importers must provide a bond and declaration to customs authorities, and export obligation extensions are possible until March 31, 2002. In case of default, interest on duty payments is capped. The notification defines capital goods and outlines the relevant Export and Import Policy.
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