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    <title>Exempts goods imported for export of engineering and electronic products, basic chemicals and pharmaceuticals, apparels and textiles, plastics, handicrafts, chemicals and allied products and leather and leather products - Export Promotion Capital Goods (EPCG) Scheme) - Common Service provider</title>
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    <description>Exempts specified capital goods, SKD/CKD capital goods and limited spare parts imported by designated Common Service Providers under a valid zero duty EPCG authorization, subject to conditions including sectoral eligibility, authorization details of users and apportioned Export Obligation, prohibition on concurrent specified benefits (with exceptions), installation and nexus certification, bond and bank guarantee security for duty foregone, restrictions on transfer until EO fulfillment, staged EO discharge with prescribed consequences for default, permitted ports/ICDs/airports/SEZs for import/export, and re export rules for defective goods. The annexed Table lists eligible goods.</description>
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      <description>Exempts specified capital goods, SKD/CKD capital goods and limited spare parts imported by designated Common Service Providers under a valid zero duty EPCG authorization, subject to conditions including sectoral eligibility, authorization details of users and apportioned Export Obligation, prohibition on concurrent specified benefits (with exceptions), installation and nexus certification, bond and bank guarantee security for duty foregone, restrictions on transfer until EO fulfillment, staged EO discharge with prescribed consequences for default, permitted ports/ICDs/airports/SEZs for import/export, and re export rules for defective goods. The annexed Table lists eligible goods.</description>
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