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    <title>Spares imported under Zero Duty EPCG Scheme - Installation certificate thereof</title>
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    <description>Spares imported under the Zero Duty EPCG scheme must have an installation certificate within three years of import; if installation occurs later, the importer should intimate delay, obtain the installation certificate on completion and apply to the EPCG committee for condonation, submitting proof of export obligation discharge; excise authorities do not have authority to demand import duties for EPCG non compliance.</description>
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      <description>Spares imported under the Zero Duty EPCG scheme must have an installation certificate within three years of import; if installation occurs later, the importer should intimate delay, obtain the installation certificate on completion and apply to the EPCG committee for condonation, submitting proof of export obligation discharge; excise authorities do not have authority to demand import duties for EPCG non compliance.</description>
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