5.16.1
- Document type
- Procedure
- Reference no.
- O
- Dated
Replacement of Capital Goods
5.16.1
Replacement of Capital Goods
Capital Goods imported and found defective or otherwise unfit for use may be exported, and Capital Goods in replacement thereof be imported under EPCG scheme. In such cases, while allowing export, the Customs shall credit the duty benefit availed which can be debited again at the time of import of such replaced Capital Goods.