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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>Service export duty-credit scrip exemption permits customs and specified additional duty relief on imports against registered SEIS scrip.</h1> Exempts imports against a Service Export from India Scheme duty credit scrip from the whole of customs duty under the First Schedule and from specified additional duties, subject to conditions: scrip issuance to Indian service providers for notified services, use of prescribed ports or notified SEZs (with possible Commissioner permission), registration of the scrip at the port, production at clearance for debiting duties, coordination of debits with related notifications, transferability of the scrip, entitlement to drawback and CENVAT credit against debited amounts, and ineligibility for items listed in the specified exclusion appendix.

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