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of <h1>FTP Paragraph 4.63 amended: Diamond Imprest imports exempt from BCD and IGST under Customs Tariff Act s.3(7),(9)</h1> The Central Government, exercising powers under the Foreign Trade (Development and Regulation) Act, 1992 and the Foreign Trade Policy (FTP) 2023, has amended Paragraph 4.63 of FTP-2023 with immediate effect. Imports under the Diamond Imprest Authorisation will continue to be exempt from Basic Customs Duty, Additional Customs Duty, Education Cess, Anti-dumping Duty, Countervailing Duty, Safeguard Duty, and Transition Product Specific Safeguard Duty, wherever applicable. In addition, such imports are now also exempt from the entire Integrated Tax and Compensation Cess leviable under sub-sections (7) and (9) of section 3 of the Customs Tariff Act, 1975.
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