Manner to issue duty credit for goods exported under the continuation of Scheme for Rebate of State and Central Taxes and Levies (RoSCTL) - Seeks to amend Notification No. 77/2021-Customs (N.T.), dated the 24th September, 2021 - 76/2022 - Customs - Non Tariff
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Duty credit issuance under RoSCTL amended: specified sub-clauses and a transferee reference removed, altering issuance mechanics. The Central Government, exercising powers under section 51B of the Customs Act, 1962, amends Notification No. 77/2021-Customs (N.T.) by omitting sub-clause (2) of clause 4, omitting sub-clause (5) of clause 5, and deleting the words 'or the transferee' from clause 6, thereby changing the operative wording governing issuance of duty credit under the continuation of the RoSCTL scheme.
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Provisions expressly mentioned in the judgment/order text.
Duty credit issuance under RoSCTL amended: specified sub-clauses and a transferee reference removed, altering issuance mechanics.
The Central Government, exercising powers under section 51B of the Customs Act, 1962, amends Notification No. 77/2021-Customs (N.T.) by omitting sub-clause (2) of clause 4, omitting sub-clause (5) of clause 5, and deleting the words "or the transferee" from clause 6, thereby changing the operative wording governing issuance of duty credit under the continuation of the RoSCTL scheme.
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