List any two exporters and any two capital goods eligible for the Export Promotion Capital Goods Scheme (EPCG) under the Foreign Trade Policy.

CA Final · Indirect Tax Laws · PYQS · May 2026
List any two exporters and any two capital goods eligible for the Export Promotion Capital Goods Scheme (EPCG) under the Foreign Trade Policy.

Suggested Answer and Working Notes:

Exporters eligible for EPCG scheme: (i) Manufacturer exporters with or without supporting manufacturer(s), (ii) Merchant exporters tied to supporting manufacturer(s), and (iii) Service providers including service providers designated as Common Service Provider (CSP) subject to prescribed conditions. Capital goods eligible for EPCG scheme: (i) Capital Goods including capital goods in CKD/SKD condition (ii) Computer systems and software which are a part of the Capital Goods being imported (iii) Spares, moulds, dies, jigs, fixtures, tools & refractories [any three] (iv) Catalysts for initial charge plus one subsequent charge

Topics: Foreign Trade Policy

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