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of <h1>Goods Imported Under Focus Product Scheme Exempt from Customs Duties with Conditions as per Foreign Trade Policy Para 3.10.</h1> The notification exempts goods imported into India under a duty credit scrip issued through the Focus Product Scheme, as per paragraph 3.10 of the Foreign Trade Policy, from customs duties and additional duties under the Customs Tariff Act, 1975. This exemption is subject to conditions: the scrip must be presented at customs clearance, have sufficient credit, and be transferable. Imports must occur through designated ports, airports, or inland container depots. The notification excludes certain export categories and specifies that the exemption does not apply to items listed in Appendix 37B of the Handbook of Procedures.
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