Notification regarding exemption of duties of Customs against scrips issued under the RoSL scheme for apparel and made-ups sectors - 38/2020 - Customs -Tariff
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Customs exemption for imports against RoSL duty credit scrips permits full relief from basic and additional customs duty when conditions met. Exempts imports against duty credit scrips issued under the RoSL scheme from the whole of basic customs duty and specified additional duty, subject to conditions: scrip issuance in accordance with the Foreign Trade Policy and Handbook provisions and within prescribed operative periods and rates; prohibition on claiming other State levy reimbursements; inapplicability to Advance Authorisation exports; scrip registration and production at Customs for debit; free transferability; entitlement to drawback of basic duty and to drawback or CENVAT credit of additional duty; and specified definitional clarifications.
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.
Customs exemption for imports against RoSL duty credit scrips permits full relief from basic and additional customs duty when conditions met.
Exempts imports against duty credit scrips issued under the RoSL scheme from the whole of basic customs duty and specified additional duty, subject to conditions: scrip issuance in accordance with the Foreign Trade Policy and Handbook provisions and within prescribed operative periods and rates; prohibition on claiming other State levy reimbursements; inapplicability to Advance Authorisation exports; scrip registration and production at Customs for debit; free transferability; entitlement to drawback of basic duty and to drawback or CENVAT credit of additional duty; and specified definitional clarifications.
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