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DGFT Hand Book of Procedures Foreign Trade Procedure (upto 26/08/2009) 5.16

Re-Export of Capital Goods Imported Under EPCG Scheme

5.16

Capital Goods imported under EPCG scheme, which are found defective or unfit for use, may be re-exported back to foreign supplier within three years from the date of payment of duty on importation thereof, with permission of RA / Customs Authority. Consequently, EO would be refixed.

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