Import of capital goods permitted under EPCG scheme for eligible exporters, with ownership and disclosure conditions for irrigation equipment. Amendment authorises manufacturer exporters, merchant exporters tied to supporting manufacturers and service providers to import capital goods under the Scheme; for agricultural exports, irrigation equipment may be imported provided ownership remains with the EPCG licence holder, such equipment is neither sold nor leased, and the list of locations where equipment will be situated is furnished to the jurisdictional Assistant Commissioner of Customs and Excise.