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of <h1>Duty-Free Imports for Status Holders: Exemption on Customs Duties with Conditions per Notification 21/2002-Customs.</h1> The notification exempts goods imported against a Duty Free Credit Entitlement Certificate by status holders from customs duties under the Customs Act, 1962. It applies to goods specified in the Export Import Policy and notification number 21/2002-Customs, when imported by marine and other sector status holders. The exemption covers customs duty, additional duty, and special additional duty, subject to conditions such as non-transferability of the certificate, installation of capital goods, and importation through specified ports, airports, and inland container depots. Importers can claim drawbacks or CENVAT credit against the additional duty debited in the certificate.
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