Capital goods (CG), including jigs, fixtures, dies, moulds and spares upto 20% of the CIF value of the capital goods may be imported at 5% Customs duty subject to an export obligation equivalent to 5 times CIF value of capital goods on FOB basis or 4 times the CIF value of capital goods on NFE basis to be fulfilled over a period of 8 years reckoned from the date of issuance of licence.

For calculation of NFE, the provision of paragraph 12.6 of the Policy shall apply.