Duty credit scrip incentives for agricultural and high-technology exports established, with actual user condition and non-transferability. Status Holders exporting agricultural goods receive a Duty Credit Scrip usable for duty free import/procurement of capital goods for agro processing, subject to the Actual User condition and non transferability. High technology product exports in free foreign exchange are eligible for Duty Credit Scrip computed either on export value or on incremental growth, with choice available to exporters and ineligibility for nil base year exporters. EOUs/EHTPs/BTPs not availing direct tax benefits may qualify unless excluded. DFIA pre export authorisations bear actual user condition and specified duty exemptions.
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.
Duty credit scrip incentives for agricultural and high-technology exports established, with actual user condition and non-transferability.
Status Holders exporting agricultural goods receive a Duty Credit Scrip usable for duty free import/procurement of capital goods for agro processing, subject to the Actual User condition and non transferability. High technology product exports in free foreign exchange are eligible for Duty Credit Scrip computed either on export value or on incremental growth, with choice available to exporters and ineligibility for nil base year exporters. EOUs/EHTPs/BTPs not availing direct tax benefits may qualify unless excluded. DFIA pre export authorisations bear actual user condition and specified duty exemptions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
