Notification regarding exemption of duties of Central Excise against scrips issued under the 2% Additional ad hoc incentive for mobile phones.It may also be noted that the central excuse notification No. 02/2020 - central excuse has been mentioned as 02/2019-central Excise - 02/2020 - Central Excise - Tariff
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Duty credit scrip inclusion permits specified excise exemptions under the Fourth Schedule following an amendment to export incentive rules. The notification amends Notification No. 20/2015 Central Excise by inserting a proviso that the scrip, against which goods cleared are exempted from the whole of excise duty under the Fourth Schedule, may include duty credit provided under the Additional Ad Hoc Incentive in terms of paragraph 3.25 of the Foreign Trade Policy.
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 inclusion permits specified excise exemptions under the Fourth Schedule following an amendment to export incentive rules.
The notification amends Notification No. 20/2015 Central Excise by inserting a proviso that the scrip, against which goods cleared are exempted from the whole of excise duty under the Fourth Schedule, may include duty credit provided under the Additional Ad Hoc Incentive in terms of paragraph 3.25 of the Foreign Trade Policy.
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