Statement A is incorrect because the EPCG scheme allows the import of capital goods at zero customs duty against an export obligation. Statement B is incorrect as the period for submitting installation certificates under the EPCG scheme has been extended, not shortened. Statement C is correct as DGFT has introduced a simplified and reduced composition fee structure for extending the export obligation period, aiming to minimize manual intervention and streamline compliance. Statement D is incorrect because the changes aim to minimize manual intervention, not increase it. Statement E is incorrect as the changes are intended to create a more business-friendly environment and improve India's manufacturing competitiveness, not make the scheme more complex and stringent. Therefore, the correct statement is C, making it the correct answer for this question.
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