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of <h1>India Exempts Certain Goods from Excise Duties Under Focus Product Scheme; Conditions and Procedures Specified.</h1> The Government of India, through Notification No. 29/2012, exempts certain goods from excise duties when cleared against a Focus Product Scheme duty credit scrip issued to exporters. This exemption applies to duties under the Central Excise Act, Additional Duties of Excise (Goods of Special Importance) Act, and Additional Duties of Excise (Textiles and Textile Articles) Act. Conditions include the scrip being issued for exports listed in Appendix 37D and registered with customs. Certain exports and goods are excluded from benefits, and specific procedures for customs and excise authorities are outlined. The scrip holder can avail of drawbacks or CENVAT credit for duties debited.
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