Clearance of Capital Goods in DTA

6.35

Clearance of Capital Goods including second hand in DTA shall be allowed as per the Policy under EPCG Scheme. In other cases, clearance in DTA may be allowed on payment of applicable duty and Import Policy in force on the date of such clearance.

(Above Para 6.35 with heading has been substituted vide P.N.NO. 17/2004-09, DT. 15/10/2004)

[OLD-
Clearance of capital goods under EPCG Scheme

6.35

Clearance of capital goods imported as second hand shall be allowed as per the Policy under EPCG scheme. In case of second hand capital goods clearance in DTA may be allowed on payment of duty after 2 years from date of import. ]