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of <h1>India exempts certain goods from excise duties under Notification No. 30/2012 for exports with Focus Market Scheme scrips.</h1> The Government of India, through Notification No. 30/2012, exempts goods specified in the Fourth Schedule of the Central Excise Act, 1944, from excise duties when cleared against a Focus Market Scheme (FMS) duty credit scrip issued to exporters. The exemption covers duties under the Central Excise Tariff Act, 1985, and additional duties under the Acts of 1957 and 1978. Conditions include the scrip being issued for exports to specified countries, registration with customs, and presentation of the scrip during clearance. Certain exports, such as those from Special Economic Zones or involving restricted items, are excluded from this exemption.
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