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of <h1>India exempts specific goods from excise duties under Central Excise Act with Post Export EPCG duty credit scrip.</h1> The Government of India, through Notification No. 14/2013, exempts certain goods from excise duties under the Central Excise Act, 1944, when cleared using a Post Export EPCG duty credit scrip. This exemption applies to duties under the Central Excise Tariff Act, 1985, and additional duties under the Additional Duties of Excise Acts of 1957 and 1978. Conditions for this exemption include compliance with Notification No. 23/2013-Customs, registration with Customs, and valid scrip presentation. The scrip is valid for 18 months, and certain goods are excluded from these benefits. The scrip holder can avail of CENVAT credit or duty drawback.
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