Duty credit scrip exemption: imports under RoSCTL qualify for customs and additional duty relief subject to registration, production, and eligibility. Imports against a RoSCTL duty credit scrip are exempt from customs duty under the First Schedule and from specified additional customs duties, subject to conditions: scrips must be issued for eligible garment and made up exports under the RoSCTL and Foreign Trade Policy within prescribed shipment periods; scrips must be registered at the port and produced at clearance for debit; scrips and imported goods are transferable; non claim of additional duty exemption is deemed non availment for calculation purposes; drawback or CENVAT credit may be claimed against debits; certain export categories are ineligible.
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.
Duty credit scrip exemption: imports under RoSCTL qualify for customs and additional duty relief subject to registration, production, and eligibility.
Imports against a RoSCTL duty credit scrip are exempt from customs duty under the First Schedule and from specified additional customs duties, subject to conditions: scrips must be issued for eligible garment and made up exports under the RoSCTL and Foreign Trade Policy within prescribed shipment periods; scrips must be registered at the port and produced at clearance for debit; scrips and imported goods are transferable; non claim of additional duty exemption is deemed non availment for calculation purposes; drawback or CENVAT credit may be claimed against debits; certain export categories are ineligible.
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