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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Duty Credit Scrip entitlement enables targeted export incentives and import duty relief for eligible exporters under Chapter 3.</h1> Chapter 3 establishes promotional measures and financial assistance for export infrastructure, market access and branding (ASIDE, MAI, MDA), and a set of Duty Credit Scrip based incentives (SFIS, VKGUY, FMS, FPS, SHIS and incremental export schemes) with defined eligibility, permitted uses for imports and domestic procurement, transferability and ineligible export categories. It also prescribes Status Holder recognition criteria and privileges, services export treatment, and cross cutting provisions on actual user conditions, counting of FOB value and dispute/quality handling.

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