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Provisions expressly mentioned in the judgment/order text.
The GoI's Ministry of Commerce & Industry through DGFT notification reinstates Remission of Duties and Taxes on Export Products (RoDTEP) scheme for Advance Authorisation holders, Special Economic Zones, and Export-Oriented Units effective 01.06.2025. The restoration enables export incentives with rates specified in Appendix 4RE, aligned with Finance Act, 2025 HS codes. The notification, issued under Foreign Trade (Development and Regulation) Act, 1992, provides comprehensive export support mechanism for specified export-oriented entities, facilitating enhanced international trade competitiveness.
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