https://www.taxtmi.com/circulars?id=920 EPCG amendments permit increased spares imports and allow discharge of Export Obligation by specified deemed export supplies while excluding para 122 benefits to suppliers under para 41(iv). The 15% EPCG scheme now covers merchant exporters provided capital goods are installed at the named supporting manufacturer's factory and a bond for the full duty differential with a full bank guarantee is executed jointly and severally by the merchant exporter and supporting manufacturer to secure fulfilment of the export obligation and other notification conditions. en-us Wed, 03 Jul 1996 00:00:00 +0530 Fri, 18 Jul 2025 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=920 EPCG amendments permit increased spares imports and allow discharge of Export Obligation by specified deemed export supplies while excluding para 122 benefits to suppliers under para 41(iv). The 15% EPCG scheme now covers merchant exporters provided capital goods are installed at the named supporting manufacturer's factory and a bond for the full duty differential with a full bank guarantee is executed jointly and severally by the merchant exporter and supporting manufacturer to secure fulfilment of the export obligation and other notification conditions. Circulars Customs Wed, 03 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=920