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    <title>Transfer of Machine from one branch to other branch purchased under EPCG license</title>
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    <description>Transfer of capital goods imported under an EPCG Authorization while export obligation remains outstanding requires either endorsement by the Regional Licensing Authority to include the recipient unit in the Authorization or prior approval from the EPCG Committee/DGFT; upon endorsement the goods may be shifted without payment of central excise duty, the RLA must be intimated, and an installation certificate must be submitted within the prescribed time. The same procedure applies to temporary storage at alternate locations.</description>
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