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Export · Import · Customs · DGFT Intelligence
Policy

PARA 3.6.4.5

Document type
Policy
Reference no.
03
Dated

Imports allowed

Imports allowed

3.6.4.5

Duty credit entitlement may be used for import of any capital goods including spares, office equipment and professional equipment, office furniture and consumables, provided it is part of their main line of business.

In the case of hotels and stand-alone restaurants, the duty credit entitlement may also be used for the import of food items and alcoholic beverages.

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