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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>Export Promotion Schemes enable duty relief via scrips, exemption authorisations, and remission tied to export obligations.</h1> Export Promotion Schemes provide duty relief and incentives through three core mechanisms: duty credit scrips that discharge specified duties subject to conditions; duty exemption authorisations such as Advance Authorisation and Duty Free Import Authorisation for inputs and capital goods linked to export production; and duty remission via post export credit instruments like those connected to the EPCG scheme, which tie duty relief on capital goods to fulfilment of export obligations under the prevailing Foreign Trade Policy.

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