EPCG Exemption Doesn’t Waive Export Obligation for Sericulture Industry: CESTAT Delhi

Kasare Vanya Silk Mills Pvt. Ltd. Vs Commissioner Customs (CESTAT Delhi)

EPCG exemption notification doesn’t exempt sericulture industry from requirement of export obligation: CESTAT Delhi

CESTAT Delhi held that EPCG Scheme exemption notification no. 102/2009-Cus dated 11.09.2009 in respect of sericulture industry exempts importer from requirement of maintaining average level of export, however, requirement of export obligation is not exempted.

Facts- The appellant set up a composite silk mill under a tripartite agreement executed

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