EPCG allows import of capital goods at nil customs duty (or concessional duty for certain categories) in exchange for an Export Obligation equal to six times the duty saved, to be fulfilled within six years. The duty saving is the benefit; the EO is the price — and CBLE tests the calculation of EO quantum, the fulfilment period, and the consequence of shortfall with precision.

Advance Authorisation is a pre-export scheme — the authorisation is obtained before imports and the holder must export the finished product incorporating those inputs. DFIA is a post-export scheme — the authorisation is issued after export is completed on the basis of SION norms, and the authorisation is transferable, meaning it can be sold to another importer. The transferability distinction is a reliable CBLE differentiator between the two schemes.

SIONs are standardised input-output ratios fixed by DGFT specifying how much of each input is needed to produce one unit of a specified export product. They determine how much duty-free import is permitted under an Advance Authorisation. Where no SION exists, the exporter must seek a fixation of norms. CBLE tests the role of SIONs in limiting the duty-free import entitlement.

RoDTEP reimburses embedded taxes and duties not otherwise refunded — such as taxes on fuel, electricity, and other inputs — at rates fixed per unit or percentage of FOB value for each product. The credit is issued as a transferable electronic scrip on ICEGATE, which can be used to pay Basic Customs Duty on future imports. CBLE tests the scrip mechanism and the distinction between RoDTEP and duty drawback.

The holder must pay the full customs duty that was exempted at the time of import, along with interest calculated from the date of importation. Partial fulfilment results in duty and interest payable on the proportionate unfulfilled quantum. Extensions are available on application to the DGFT in certain circumstances. CBLE tests the duty-plus-interest recovery formula and the partial fulfilment calculation.