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DGFT Hand Book of Procedures HB Vol.1 ( upto 31/03/2002) Para 9.39

9.39

Debonding of capital goods imported as second hand shall not be allowed under EPCG scheme. Moreover, no debonding on payment of applicable duties shall be allowed in respect of second hand capital goods imported on or after 1.4.99 for a period of at least 3 years from the date of imports.

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