Customs Duty Exemption for EPCG imports
3% Customs Duty for imports under EPCG Scheme to Common Service Providers designated by the Director General of Foreign Trade or Department of Commerce in Towns Of Export Excellence. - The following goods are allowed,
1. Capital goods for pre-production, production and post production including second hand capital goods.
2. Capital goods in Semi Knocked Down (SKD)/Completely Knocked Down (CKD) conditions to be assembled into capital goods by the importer.
3. Spare parts of goods specified at Serial Nos.1 and 2 as actually imported and required for maintenance of capital goods so imported, assembled, or manufactured.
4. Spare parts for the existing plant and machinery imported under this scheme.
Notification No. - Dated 24 December 2008