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    <title>Transfer of machine to other branch - purchased under EPCG</title>
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    <description>Transfer of machinery under an EPCG licence before fulfilling export obligation requires prior DGFT (PRC committee) permission; after DGFT authorisation the transferor must intimate the excise division and surrender the installation certificate, with installation formalities to be repeated at the receiving unit. If sales tax or VAT benefits were availed, permission from the sales tax authority and intimation to the Directorate of Industries are additionally required.</description>
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      <description>Transfer of machinery under an EPCG licence before fulfilling export obligation requires prior DGFT (PRC committee) permission; after DGFT authorisation the transferor must intimate the excise division and surrender the installation certificate, with installation formalities to be repeated at the receiving unit. If sales tax or VAT benefits were availed, permission from the sales tax authority and intimation to the Directorate of Industries are additionally required.</description>
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