https://www.taxtmi.com/article/detailed?id=5705 Second-hand capital goods may be imported subject to conditions: goods up to ten years old are freely allowed but cannot be transferred for two years without DGFT permission; certain items and re-manufactured goods require authorization; EPCG allows import without age restriction. Refurbished spares (other than PCs/laptops) need a Chartered Engineer certificate confirming at least 80% residual life, and certification/valuation may be effected by designated inspection agencies. Pre-importation expenses like dismantling charges are included in valuation, and an MOEF NOC is required before customs clearance. en-us Sat, 05 Jul 2014 10:14:34 +0530 Sat, 05 Jul 2014 10:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5705 Second-hand capital goods may be imported subject to conditions: goods up to ten years old are freely allowed but cannot be transferred for two years without DGFT permission; certain items and re-manufactured goods require authorization; EPCG allows import without age restriction. Refurbished spares (other than PCs/laptops) need a Chartered Engineer certificate confirming at least 80% residual life, and certification/valuation may be effected by designated inspection agencies. Pre-importation expenses like dismantling charges are included in valuation, and an MOEF NOC is required before customs clearance. Articles Customs - Import - Export - SEZ Sat, 05 Jul 2014 10:14:34 +0530 https://www.taxtmi.com/article/detailed?id=5705