Exit from export-oriented schemes permits payment of duty under EPCG for DTA units, subject to NFE and EPCG eligibility. Amendment permits an EOU/EHTP/STP/BTP unit to exit the scheme on payment of duty on capital goods under the prevailing EPCG Scheme for DTA Units, subject to fulfillment of positive NFE criteria under the EOU scheme, eligibility criteria under the EPCG Scheme and standard conditions indicated in HBP V.1.
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Provisions expressly mentioned in the judgment/order text.
Exit from export-oriented schemes permits payment of duty under EPCG for DTA units, subject to NFE and EPCG eligibility.
Amendment permits an EOU/EHTP/STP/BTP unit to exit the scheme on payment of duty on capital goods under the prevailing EPCG Scheme for DTA Units, subject to fulfillment of positive NFE criteria under the EOU scheme, eligibility criteria under the EPCG Scheme and standard conditions indicated in HBP V.1.
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