https://www.taxtmi.com/forum/issue?id=119256 Import of second-hand capital goods under the EPCG scheme depends on FTP period-specific provisions: Para 5.01(f) initially prohibited such imports (FTP 2015-20 initial period), the prohibition was later deleted in a revision, and under FTP 2023 imports of otherwise restricted items under EPCG are permitted only after approval from the Exim Facilitation Committee. Appendix 5F (Sl. No. 11) is also cited as restricting second-hand capital goods; relevant case law may favour importers for particular periods, so the applicable FTP period must be determined. en-us Wed, 14 Aug 2024 08:07:05 +0530 Fri, 24 Jan 2025 10:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119256 Import of second-hand capital goods under the EPCG scheme depends on FTP period-specific provisions: Para 5.01(f) initially prohibited such imports (FTP 2015-20 initial period), the prohibition was later deleted in a revision, and under FTP 2023 imports of otherwise restricted items under EPCG are permitted only after approval from the Exim Facilitation Committee. Appendix 5F (Sl. No. 11) is also cited as restricting second-hand capital goods; relevant case law may favour importers for particular periods, so the applicable FTP period must be determined. Discussion-Forum Customs Wed, 14 Aug 2024 08:07:05 +0530 https://www.taxtmi.com/forum/issue?id=119256