https://www.taxtmi.com/circulars?id=2389 Second hand Photocopier Machines, Air Conditioners, Diesel Generating Sets and similar equipment are classified as Second Hand Goods under Para 2.17 of the EXIM Policy and are therefore ineligible for import under the EPCG Scheme per Para 5.1, including when under ten years old and for service providers; new equipment may be allowed under the EPCG Scheme if required for manufacturing or rendering services. en-us Tue, 11 Nov 2003 00:00:00 +0530 Mon, 02 Mar 2009 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2389 Second hand Photocopier Machines, Air Conditioners, Diesel Generating Sets and similar equipment are classified as Second Hand Goods under Para 2.17 of the EXIM Policy and are therefore ineligible for import under the EPCG Scheme per Para 5.1, including when under ten years old and for service providers; new equipment may be allowed under the EPCG Scheme if required for manufacturing or rendering services. Circulars DGFT Tue, 11 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2389