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    <title>Exempts certain goods under Export Promotion Capital Goods (EPCG) Scheme</title>
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    <description>Exempts specified capital goods, CKD/SKD kits and spares from customs duty beyond three percent and from additional duty under the Customs Tariff Act when claimed, subject to EPCG Scheme conditions: import under valid EPCG licence to designated Common Service Providers in Towns of Export Excellence, licence production at clearance, specified users and apportioned Export Obligation, prohibition on disposal until EO completion, bonds and bank guarantees for duty foregone, EO fixed as multiples of duty saved with block-wise fulfilment, and prescribed remedies and documentation for shortfall, installation, re-export and permitted trade routes.</description>
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