<?xml version="1.0" encoding="UTF-8"?>
<!--ANNAgreement V1.0 (10-04-2026)-->
<xbrli:xbrl xmlns:in-capmkt="https://www.sebi.gov.in/xbrl/2024-04-30/in-capmkt" xmlns:in-capmkt-ent="https://www.sebi.gov.in/xbrl/Announcement_For_Agreements/2024-04-30/in-capmkt/in-capmkt-ent" xmlns:in-capmkt-roles="https://www.sebi.gov.in/xbrl/Announcement_For_Agreements/2024-04-30/in-capmkt-roles" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:in-capmkt-type="https://www.sebi.gov.in/xbrl/2024-04-30/in-capmkt-types" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:net="http://www.xbrl.org/2009/role/net" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:negated="http://www.xbrl.org/2009/role/negated" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xl="http://www.xbrl.org/2003/XLink"><link:schemaRef xlink:type="simple" xlink:href="in-capmkt-ent-2024-04-30.xsd"/><xbrli:context id="MainD"><xbrli:entity><xbrli:identifier scheme="https://www.sebi.gov.in/in-capmkt/ScripCode">544095</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-11-05</xbrli:startDate><xbrli:endDate>2026-11-05</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="MainI"><xbrli:entity><xbrli:identifier scheme="https://www.sebi.gov.in/in-capmkt/ScripCode">544095</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-11-05</xbrli:instant></xbrli:period></xbrli:context><in-capmkt:NameOfTheCompany contextRef="MainI">EPACK Durable Limited</in-capmkt:NameOfTheCompany><in-capmkt:NSESymbol contextRef="MainI">EPACK</in-capmkt:NSESymbol><in-capmkt:TypeOfAnnouncement contextRef="MainI">New</in-capmkt:TypeOfAnnouncement><in-capmkt:TypeOfAgreement contextRef="MainI">Joint venture agreements</in-capmkt:TypeOfAgreement><in-capmkt:StageOfAgreement contextRef="MainI">Termination of agreement</in-capmkt:StageOfAgreement><in-capmkt:AgreementsEnteredIntoBy contextRef="MainD">Listed Entity</in-capmkt:AgreementsEnteredIntoBy><in-capmkt:WhetherEventOrInformationDisclosedIsAnOutcomeOfBoardMeeting contextRef="MainD">false</in-capmkt:WhetherEventOrInformationDisclosedIsAnOutcomeOfBoardMeeting><in-capmkt:DateOfOccurrenceOfEvent contextRef="MainI">2026-11-05</in-capmkt:DateOfOccurrenceOfEvent><in-capmkt:TimeOfOccurrenceOfEvent contextRef="MainD">13:00:00</in-capmkt:TimeOfOccurrenceOfEvent><in-capmkt:WhetherTheListedEntityIsPartyToTheAgreement contextRef="MainD">true</in-capmkt:WhetherTheListedEntityIsPartyToTheAgreement><in-capmkt:DateOfReport contextRef="MainI">2026-11-05</in-capmkt:DateOfReport><in-capmkt:DateOfInitialDisclosureOfTheExecutionOfTheAgreementToTheStockExchange contextRef="MainI">2025-07-24</in-capmkt:DateOfInitialDisclosureOfTheExecutionOfTheAgreementToTheStockExchange><in-capmkt:BriefDetailsOfTerminationOfAgreement contextRef="MainI">Termination Agreement dated November 5, 2026 with mutual consent of Parties i.e. EPACK Durable Limited and Bumjin Electronics Co., Limited, Republic of Korea ('Bumjin Korea')</in-capmkt:BriefDetailsOfTerminationOfAgreement><in-capmkt:NamesOfPartiesWithWhomTheAgreementWasEntered contextRef="MainI">EPACK Durable Limited and Bumjin Electronics Co. Limited</in-capmkt:NamesOfPartiesWithWhomTheAgreementWasEntered><in-capmkt:NatureOfTheAgreementForTerminationOfAgreement contextRef="MainI">Termination of JV Agreement</in-capmkt:NatureOfTheAgreementForTerminationOfAgreement><in-capmkt:DateOfExecutionOfTheAgreement contextRef="MainI">2026-11-05</in-capmkt:DateOfExecutionOfTheAgreement><in-capmkt:ReasonForTerminatingTheAgreement contextRef="MainI">Bumjin India Audio Products Private Limited (‘Bumjin India’) was incorporated as the joint venture company under the JVA. Bumjin Korea did not subscribe to any shares of Bumjin India, and the joint venture did not proceed as envisaged. The parties have therefore mutually agreed to terminate the JVA</in-capmkt:ReasonForTerminatingTheAgreement><in-capmkt:DetailsOfImpactOfTerminationOfTheAgreement contextRef="MainI">Bumjin India, continued to be a wholly owned subsidiary of the Company. Bumjin India has not commenced business operations, so the termination has no material impact on the financials or operations of the Company. As intimated on October 29, 2026, the Company is proceeding with the strike off of Bumjin India’s name from the Register of Companies</in-capmkt:DetailsOfImpactOfTerminationOfTheAgreement></xbrli:xbrl>
