Consider the following statements regarding the EPCG scheme.

1. It enables an importer to import capital goods at zero rates of customs duty.

2. Second-hand capital goods can not be imported under this scheme.

3. The scheme was launched by the Directorate General of Foreign Trade.

Which among the above statements is/are correct?

1
1 and 2 only
2
2 and 3 only
3
1 and 3 only
4
1, 2 and 3

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