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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)</title>
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    <description>Grants zero-duty customs exemption for capital goods, CKD/SKD kits and specified spare parts imported under the Export Promotion Capital Goods (EPCG) Scheme, subject to production of the EPCG authorization, execution of bond/security and fulfilment of an export obligation (block-wise over the prescribed period), installation/use certification, non-transfer until obligation discharge, specified ports/routes for import/export, and default consequences including duty payment with interest proportionate to unfulfilled obligations.</description>
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