https://www.taxtmi.com/circulars?id=56501 Notification prescribes computation of Average Export Obligation under the EPCG Scheme: exclude exports counted for fulfilling specific EOs within their valid periods in the preceding three years; for applicants with more than three years' existence, aggregate exports of the past three years divided by three; for less than three years' existence, divide by the number of years. Appendix 5F enumerates capital goods not permitted or permitted only subject to specific conditions, including sector- or use-specific permissions and explicit prohibitions such as second-hand capital goods and certain vehicles. en-us Wed, 06 Dec 2017 00:00:00 +0530 Sat, 02 Feb 2019 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56501 Notification prescribes computation of Average Export Obligation under the EPCG Scheme: exclude exports counted for fulfilling specific EOs within their valid periods in the preceding three years; for applicants with more than three years' existence, aggregate exports of the past three years divided by three; for less than three years' existence, divide by the number of years. Appendix 5F enumerates capital goods not permitted or permitted only subject to specific conditions, including sector- or use-specific permissions and explicit prohibitions such as second-hand capital goods and certain vehicles. Circulars DGFT Wed, 06 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56501