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    <title>Import of spares for the existing machinery procured indigenously under EPCG Scheme.</title>
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    <description>EPCG Scheme treatment is clarified: spares imports are allowed under EPCG for all capital goods that were originally imported, whether or not the EPCG facility was used for the original import. Capital goods procured domestically after invalidating an EPCG authorization are not treated as imported capital goods, and therefore do not qualify for the spares-import entitlement under the EPCG scheme.</description>
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    <pubDate>Thu, 23 Feb 2012 00:00:00 +0530</pubDate>
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      <title>Import of spares for the existing machinery procured indigenously under EPCG Scheme.</title>
      <link>https://www.taxtmi.com/circulars?id=11505</link>
      <description>EPCG Scheme treatment is clarified: spares imports are allowed under EPCG for all capital goods that were originally imported, whether or not the EPCG facility was used for the original import. Capital goods procured domestically after invalidating an EPCG authorization are not treated as imported capital goods, and therefore do not qualify for the spares-import entitlement under the EPCG scheme.</description>
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