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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 exemption allows imported goods to be relieved of customs and additional duty when used under MEIS.</h1> Exemption is granted for goods imported against a duty credit scrip under the MEIS of FTP 2015-2020 from whole customs duty under the First Schedule and from specified additional duty; the exemption may include certain ad hoc additional incentives. Conditions require the scrip to be issued for notified exports, exclude listed export categories from entitlement, mandate imports/exports through specified ports or notified SEZs (subject to limited Commissioner discretion), require registration and production of the scrip at clearance for duty debits, and allow transferability, drawback and CENVAT credit against amounts debited in the scrip, with specified items ineligible.

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