Exemption to capital goods imported by them under the Zero Duty ...
Customs
July 12, 2023
Exemption to capital goods imported by them under the Zero Duty Export Promotion Capital Goods (EPCG) Scheme - the respondent has not availed any Zero Duty EPCG Authorization for the period 2010-11. The Zero Duty EPCG Authorization is for the period 2011--12. Thus, there is no violation of the conditions. The Commissioner has analyzed the entire issue and given detailed discussion. - Benefit cannot be denied - AT
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