Case Studies

Cotton Yarn 01 / 05

Power loom manufacturer — Surat, Gujarat

₹1.8 Cr

Duty Saved on Capital Goods

Potential Saving Identified₹8.87 Cr

EPCG Eligibility✓ Approved

Export Obligation6× — On Track

GST Credit Recovered₹22 L

"Structured before shipment arrived. Zero customs duty paid on 3 imported power looms."

EPCGGST CreditPre-Import

Ceramic 02 / 05

Vitrified tile manufacturer — Morbi, Gujarat

₹2.4 Cr

Duty Liability Resolved

HSN Classification RiskHigh — Disputed

MOOWR Benefit✓ Sanctioned

Classification Resolved✓ Pre-Import

"Wrong HSN would have cost ₹2.4 Cr. Dispute resolved before the consignment was filed."

HSN ReclassificationMOOWRAnti-Dumping

Plastic 03 / 05

PVC pipe & fittings manufacturer — Ahmedabad

₹96 L

Raw Material Duty Zeroed

Advance Authorisation✓ Obtained

GST Blocked Credit₹ 4 Cr Cleared

SION Match✓ 100%

Turnaround Time21 Days

"Advance Authorisation secured pre-arrival. Full duty exemption on all PVC resin imports."

Advance Auth.GST RecoverySION

Solar 04 / 05

Solar module assembler — Rajkot, Gujarat

₹3.1 Cr

Cell Import Duty Structured

IGCR Scheme✓ Filed

BCD Exemption₹26 Cr Saved

ALMM Compliance✓ Verified

Import Readiness Score91 / 100

"Cell imports restructured under IGCR before clearance. Saved ₹3.1 Cr in basic customs duty."

IGCRBCD ExemptionALMM

FMCG 05 / 05

FMCG manufacturing unit

₹18 Cr

Working Capital Freed

Scheme Implemented✓ MOOWR

Upfront Duty PaymentDeferred

Cash Flow Improvement₹18 Cr

Compliance StatusActive

"Strategic integration of the MOOWR scheme allowed complete deferment of customs duties, unlocking ₹18 Cr in working capital."

MOOWRDuty DefermentFMCG

Import Intelligence Dashboard – PriKriti Group

Import Intelligence Dashboard

Potential Duty Saving ₹2.4 Cr Identified

EPCG Eligibility ✓ Eligible

MOOWR Benefit Under Review

HSN Classification Risk High – Disputed

GST Blocked Credit ₹38.2 L Blocked

Duty Optimization Progress 68%

Import Readiness Score

India’s Premier EXIM Advisory

Structure your duty savings

Before You Import.

Stop Financial
Leakage in Imports.

PriKriti helps manufacturers, exporters, and capital-goods importers structure duty savings before customs clearance — through EPCG, MOOWR, IGCR, Advance Authorisation, and GST optimisation. We intervene where the savings actually happen: pre-import.

Industries Served

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Expert Team

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Deep Advisory Experience

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Clients Supported Pan-India

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Duty Savings Structured In Last FY

₹ 0 + Cr

Pre-Import Strategy Audit

Our Flagship Advisory Product

A comprehensive pre-clearance intelligence framework that reviews your entire import transaction before duty is paid — identifying every legal savings opportunity and compliance risk.

Transaction Discovery

We review your import invoice, contract, Incoterms, banking terms, and supplier relationship to map the complete transaction structure.

Transaction Discovery

We review your import invoice, contract, Incoterms, banking terms, and supplier relationship to map the complete transaction structure.

Scheme Eligibility Analysis

We assess EPCG, MOOWR, IGCR, Advance Authorisation, and other DGFT schemes for fit, benefit quantification, and obligation risk.

Scheme Eligibility Analysis

We assess EPCG, MOOWR, IGCR, Advance Authorisation, and other DGFT schemes for fit, benefit quantification, and obligation risk.

HSN & Valuation Review

Classification risk analysis, valuation advisory, and documentation review to eliminate post-import dispute exposure.

HSN & Valuation Review

Classification risk analysis, valuation advisory, and documentation review to eliminate post-import dispute exposure.

Duty Saving Model & Report

Quantified duty saving model, scheme fit report, risk map, and a clear execution roadmap delivered to your team.

Duty Saving Model & Report

Quantified duty saving model, scheme fit report, risk map, and a clear execution roadmap delivered to your team.

What We Review

Scheme eligibility — EPCG, MOOWR, IGCR, Advance Authorisation
Duty impact modelling — savings vs obligation risk
Incoterms structure and customs valuation impact
Banking terms, LC structure, related party compliance
Import documentation completeness review
HSN classification and chapter heading verification
Compliance risk mapping and dispute exposure
GST ITC eligibility on import duties

Deliverables

Duty Saving Financial Model

Quantified duty saving scenarios across applicable schemes with NPV of benefit.

Scheme Fit Report

Eligibility matrix comparing all applicable DGFT and Customs schemes with recommendation.

Import Risk Map

Documented risk exposure in classification, valuation, compliance, and obligation management.

Execution Roadmap

Step-by-step action plan for scheme availing, documentation, and timeline adherence.

Book Your Pre-Import Strategy Call

A 15-minute executive briefing on your specific import transaction. Confidential. No obligation.

Who We Serve

Built for Decision-Makers
Who Import at Scale

Our advisory is structured for principals, promoters, and finance heads who

understand that every import decision is a financial strategy decision.

Our advisory is structured for principals, promoters, and finance heads who understand that every import decision is a financial strategy decision.

Who We Serve – PriKriti Group

Capital Goods & Raw Materials Importers Manufacturers importing machinery, equipment, or raw materials who want to structure duty savings before customs clearance.

EPCG Advance Auth. MOOWR IGCR

Export Manufacturers Exporters sourcing raw materials or components who need to structure duty-free imports and optimize export incentive realisation.

Advance Auth. RoDTEP DGFT

GST Refund Seekers Businesses with blocked GST credits, unprocessed IGST refunds, or unresolved notices seeking resolution and working capital recovery.

GST Advisory Notices/ Appeals/ Litigation Refunds

Risk-Conscious Promoters Business leaders who want pre-import compliance intelligence to avoid customs disputes, duty demands, and scheme mismatches.

Classification Valuation Risk Audit

risk intelligent

Where Financial
Leakage Occurs in
Imports

Where Financial Leakage
Occurs in Imports

Most importers lose significant duty savings not from intent, but from information gaps. Our pre-import intelligence framework maps your exposure before a single rupee leaves your account.

Our Services

Each service is delivered by domain specialists with deep customs, DGFT, and GST expertise — not generalist consultants.

Precision Advisory Across
the Full EXIM Lifecycle

Pan-India Industries Presence

Mandates. Results. Savings.

Real client outcomes across EPCG, MOOWR, customs, and GST — structured in the

McKinsey-style of problem, strategy, and outcome.

Real client outcomes across EPCG, MOOWR, customs, and GST — structured in the McKinsey-style of problem, strategy, and outcome.

Cash Flow Freed

₹1.26 Cr

Engineering Manufacturer — Gujarat

Zero Duty EPCG Structuring for ₹18 Cr Machinery Import

Strategy & Execution

PriKriti assessed MOOWR eligibility, structured the warehouse licensing application, coordinated customs and GST registration, trained in-house team on bond management and compliance calendar.

Problem

Client was paying BCD and IGST upfront on every raw material import consignment, blocking significant working capital for 90–120 days before export proceeds arrived. CFO needed a structural solution.

Outcome: ₹1.26 Cr duty saved upfront. Export obligation structured within existing export projections. Zero disruption to production timeline.

Cash Flow Freed

₹4.8 Cr/yr

Chemical Manufacturer — Rajkot

MOOWR Warehouse Licensing for Ongoing Raw Material Imports

Strategy & Execution

PriKriti assessed MOOWR eligibility, structured the warehouse licensing application, coordinated customs and GST registration, trained in-house team on bond management and compliance calendar.

Problem

Outcome: ₹4.8 Cr annual working capital freed. Duty deferred until production use. Ongoing compliance managed by PriKriti team.

Duty at Nil Rate

₹62 L

Pharma Manufacturer — Morbi

IGCR Concessional Duty Clearance for Specialized Equipment

Strategy & Execution

PriKriti identified the applicable exemption notification, filed for IGCR clearance with department, coordinated bond submission, and successfully obtained concessional clearance before duty payment.

Problem

Client was importing specialized pharmaceutical equipment eligible for nil/concessional rate under IGCR but was unaware of the notification and had already begun customs clearance at standard duty rate.

Outcome: ₹62 L duty paid at nil rate. Regulatory bond structured. Client saved 100% of applicable customs duty on the consignment.

Duty at Nil Rate

₹2.14 Cr

Textile Exporter — Surat

Blocked IGST Export Refund Recovery — 26-Month Backlog

Strategy & Execution

PriKriti conducted a root cause analysis, corrected return mismatches, filed rectification applications, prepared representation before GST officer, and coordinated with ICEGATE for shipping bill amendment.

Problem

Client had ₹2.14 Cr IGST refund blocked for 26 months due to GSTR-1 vs ICEGATE mismatch and incorrect shipping bill declarations. Multiple portal applications had been rejected without resolution.

Outcome: Full ₹2.14 Cr refund processed within 68 days of PriKriti mandate. System errors corrected for future refund automation.

Duty at Nil Rate

₹1.78 Cr

Auto Component Manufacturer — Rajkot

Customs Classification Dispute Resolution — SCN Response

Strategy & Execution

PriKriti’s classification specialists prepared a comprehensive legal reply citing HSN explanatory notes, CTH rules, CBIC circulars, and CESTAT precedents, followed by oral personal hearing representation.

Problem

Client received a Show Cause Notice from Customs alleging misclassification of imported auto components under a lower duty tariff heading, demanding ₹1.88 Cr plus interest and penalty.

Outcome: Demand dropped in full by the adjudicating authority. Zero duty liability. Client's classification position upheld on record.

Trusted By Growing Businesses Across India

A glimpse of businesses from diverse industries supported by our import-export advisory expertis

Proof Engine

Pan-India Sector Presence

Trusted by manufacturers & exporters across India.

Our Advisory Philosophy

We believe every import decision is a financial strategy decision. Our advisory is not reactive — it’s pre-emptive intelligence that eliminates financial leakage before it occurs. We never offer generic advice; every recommendation is transaction-specific, scheme-tested, and quantified.

Founder-Level Credibility

Led by advisors with 18+ years of hands-on experience in customs law, DGFT policy, and GST litigation across 25+ industries.

Pan-India Presence

Headquartered in Rajkot with a branch in Morbi — the heart of India's manufacturing and EXIM economy in Gujarat.

₹900+ Cr Structured

Every crore saved is documented. Our track record is built on executed mandates and quantified client savings — not marketing claims.

1,500+ Client Mandates

Trusted by manufacturers, exporters, and importers across pharma, engineering, ceramics, textiles, auto components, chemicals, and more.

About PriKriti Group

Structured Growth.
Natural Discipline.

Sustainable Progress.

The name PriKriti reflects our advisory philosophy — structured growth aligned with natural discipline and sustainable outcomes. We bring this ethos to every import and export mandate we handle.

Years Experience

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Expert Team

0 +

Industries Served

0 +

Conversion

Pan-India Sector Presence

A structured engagement pathway designed to create maximum savings for your

business at every stage.

A structured engagement pathway designed to create maximum savings for yourbusiness at every stage.

5 Post-Import Advisory

Export incentives, refund recovery, compliance calendar

4 One team. One accountability.

“We intervene before the financial mistake happens — not after.”

3 Protect Through Compliance

We support post-import advisory, refunds, Export Obligation Tracking, export incentives, and compliance calendars so benefits remain secure.

2 Execute Without Errors

We manage EPCG, MOOWR, IGCR, GST, Support customs clearance, and related filings with precision to avoid delays or penalties.

1 Structure Before Import

We plan the transaction before goods move, so eligibility, documentation, and duty-saving opportunities are clear upfront.

One team. One accountability.

“We intervene before the financial mistake happens — not after.”

Client Testimonials

What Decision-Makers Say

Their professional advisory approach helped us manage trade compliance smoothly and operate with greater confidence.

— Rajesh Patel

Director, Manufacturing Company

PriKriti Group delivers professional compliance solutions with excellent communication and practical business advice.

—Pooja Shah

Founder, Export Trading Firm

Their knowledge of DGFT regulations and trade documentation helped us complete our compliance process efficiently.

— Chirag Desai

Founder, Export Enterprise

What is the Pre-Import Strategy Audit?

The Pre-Import Strategy Audit™ is our flagship paid advisory product — a comprehensive pre-clearance review of your import transaction. We evaluate scheme eligibility (EPCG, MOOWR, IGCR, Advance Authorisation), HSN classification, valuation, Incoterms, banking structure, and compliance risk. Deliverables include a duty saving financial model, scheme fit report, import risk map, and execution roadmap.

How does the Free Duty Saving Assessment work?

You submit your import details via our assessment form. Our senior advisor reviews your details within 24 business hours and provides an initial assessment of scheme eligibility and potential savings quantum. This is a no-obligation, confidential review. If we identify significant savings opportunities, we’ll recommend a full Pre-Import Strategy Audit™.

Which industries does PriKriti Group serve?

We serve 25+ industries including Pharma, Engineering, Textiles, Ceramics, Auto Components, Chemicals, Renewable Energy, Capital Goods Manufacturers, and more. Our advisory is structured for any manufacturer, exporter, or importer engaged in cross-border trade who seeks to reduce duty cost and improve compliance posture.

What is EPCG and how can it save duty on imports?

EPCG (Export Promotion Capital Goods) allows manufacturers to import capital goods — machinery, equipment, components — at concessional or zero customs duty in exchange for fulfilling an export obligation (typically 6× the duty saved over 6 years). It’s one of the highest-impact duty saving mechanisms for capital goods importers. PriKriti handles the full cycle from eligibility check to DGFT license filing to export obligation management.

Do you serve clients outside Rajkot and Gujarat?

Yes. PriKriti Group operates with a pan-India mandate. While we are rooted in Gujarat’s manufacturing heartland (Rajkot, Morbi, Surat), our advisory clients span multiple states. Most advisory mandates are handled remotely with structured documentation exchange and virtual advisory sessions, supported by on-ground representation where needed.

FAQ

Frequently
Asked Questions

Quick answers on EXIM advisory, our process, and what to expect.

Intelligence & Insights

EXIM Regulatory Intelligence

Stay ahead of DGFT, Customs, and GST changes that directly impact

Your import cost and export incentive calculations.

Stay ahead of DGFT, Customs, and GST changes that directly impactYour import cost and export incentive calculations.

EPCG Updates

EPCG Policy Amendments 2024: What Capital Goods Importers Must Know

Recent DGFT amendments affecting export obligation timelines, block period calculations, and eligible capital goods definitions.

MOOWR Guide

MOOWR vs EPCG: Complete Comparison for Capital Goods Importers

A structured comparison of duty deferment vs duty exemption — eligibility, obligation, compliance burden, and cash flow impact.

EPCG Updates

HSN Classification Disputes on CNC Machinery: Recent CESTAT Rulings

Analysis of recent tribunal decisions on classification of multi-axis machining centers and the implications for Customs duty valuation.

DGFT Update

RoDTEP Rate Revisions 2025: Impact on Textile and Auto Exporters

Updated RoDTEP schedules and their financial impact on manufacturing exporters in the engineering, textile, and chemical sectors.

GST Litigation

ITC on Capital Goods Used in Manufacture: SCN Defense Strategy

How manufacturers can defend blocked ITC claims on imported machinery, plant, and equipment under recent departmental scrutiny.

Export Incentives

IGST Refund on Export of Services: Common Reasons for Rejection

Practical guide to avoiding GSTR-1 vs ICEGATE mismatches, LUT filing errors, and shipping bill amendment for clean refund processing.

Subscribe for EXIM Intelligence

Receive curated DGFT, Customs, and GST updates every fortnight — no noise, only actionable intelligence.

Structure your duty savings

Before You Import.

Stop Financial Leakage in Imports.

Pre-Import Strategy Audit

Our Flagship Advisory Product

Transaction Discovery

Transaction Discovery

Scheme Eligibility Analysis

Scheme Eligibility Analysis

HSN & Valuation Review

HSN & Valuation Review

Duty Saving Model & Report

Duty Saving Model & Report

What We Review

Duty Saving Financial Model

Scheme Fit Report

Import Risk Map

Execution Roadmap

Book Your Pre-Import Strategy Call

Who We Serve

Who We Serve

Built for Decision-Makers Who Import at Scale

risk intelligent

Where Financial Leakage Occurs in Imports

Where Financial Leakage Occurs in Imports

Our Services

Precision Advisory Across the Full EXIM Lifecycle

Precision Advisory Across the Full EXIM Lifecycle

Pan-India Industries Presence

Mandates. Results. Savings.

Cash Flow Freed

₹1.26 Cr

Engineering Manufacturer — Gujarat

Zero Duty EPCG Structuring for ₹18 Cr Machinery Import

Strategy & Execution

Problem

Cash Flow Freed

₹4.8 Cr/yr

Chemical Manufacturer — Rajkot

MOOWR Warehouse Licensing for Ongoing Raw Material Imports

Strategy & Execution

Problem

Duty at Nil Rate

₹62 L

Pharma Manufacturer — Morbi

IGCR Concessional Duty Clearance for Specialized Equipment

Strategy & Execution

Problem

Duty at Nil Rate

₹2.14 Cr

Textile Exporter — Surat

Blocked IGST Export Refund Recovery — 26-Month Backlog

Strategy & Execution

Problem

Duty at Nil Rate

₹1.78 Cr

Auto Component Manufacturer — Rajkot

Customs Classification Dispute Resolution — SCN Response

Strategy & Execution

Problem

Trusted By Growing Businesses Across India

Proof Engine

Pan-India Sector Presence

Our Advisory Philosophy

Founder-Level Credibility

Pan-India Presence

₹900+ Cr Structured

1,500+ Client Mandates

About PriKriti Group

Structured Growth. Natural Discipline.

Sustainable Progress.

Conversion

Pan-India Sector Presence

5

Post-Import Advisory

4

One team. One accountability.

3

Protect Through Compliance

2

Stop Financial
Leakage in Imports.

Built for Decision-Makers
Who Import at Scale

Where Financial
Leakage Occurs in
Imports

Where Financial Leakage
Occurs in Imports

Precision Advisory Across
the Full EXIM Lifecycle

Precision Advisory Across
the Full EXIM Lifecycle

Structured Growth.
Natural Discipline.

Frequently
Asked Questions