Exempts goods when imported into India against a duty credit scrip issued under the Focus Product Scheme in accordance with paragraph 3.10 of the Foreign Trade Policy - 091/2006 - Customs -Tariff
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Customs exemption for imports under Focus Product Scheme duty credit scrip permits full duty waiver subject to specified conditions. Goods imported against a duty credit scrip issued under the Focus Product Scheme per paragraph 3.10 of the Foreign Trade Policy are exempt from the whole of customs duty under the First Schedule and from the whole of the additional duty, subject to conditions: eligibility limited to scrips for products in Appendix 37 D; production of scrip at customs clearance and sufficient credit; free transferability of scrip and goods; import through specified ports/airports/ICDs/land stations/SEZs; interaction rules for additional duty, entitlement to drawback or CENVAT credit, exclusions for Appendix 37B and listed ineligible export categories.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs exemption for imports under Focus Product Scheme duty credit scrip permits full duty waiver subject to specified conditions.
Goods imported against a duty credit scrip issued under the Focus Product Scheme per paragraph 3.10 of the Foreign Trade Policy are exempt from the whole of customs duty under the First Schedule and from the whole of the additional duty, subject to conditions: eligibility limited to scrips for products in Appendix 37 D; production of scrip at customs clearance and sufficient credit; free transferability of scrip and goods; import through specified ports/airports/ICDs/land stations/SEZs; interaction rules for additional duty, entitlement to drawback or CENVAT credit, exclusions for Appendix 37B and listed ineligible export categories.
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