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of <h1>Duty Credit Scrips Under Focus Market Scheme Exempt from Customs Duties Per Foreign Trade Policy Paragraph 3.9.</h1> The notification exempts goods imported into India using a duty credit scrip issued under the Focus Market Scheme, as per paragraph 3.9 of the Foreign Trade Policy, from customs duties. Conditions include the scrip's issuance against exports to specific countries, presentation at customs clearance, and sufficient credit availability. The scrip and goods must be transferable, and imports are limited to designated ports, airports, and container depots. Certain export categories, such as transshipments and exports of specific goods like precious metals and cereals, are excluded from the scheme's benefits. Importers can avail of CENVAT credit or drawback on additional duties.
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