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of <h1>Procedure for Issuing RoDTEP Duty Credits: Eligibility, Usage, and Recovery Details for Exported Goods.</h1> The notification outlines the procedure for issuing duty credits under the Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP). Duty credits are granted for exported goods, subject to conditions such as non-exemption of duties and realization of sale proceeds within a specified period. The credits can be used for customs duty payments on imports. Certain export categories, such as goods from Special Economic Zones or those availing specific benefits, are ineligible. The notification also details recovery procedures for excess credits or non-realization of export proceeds and includes provisions for cancellation or suspension of duty credits in case of non-compliance.
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