https://www.taxtmi.com/circulars?id=1681 The special additional customs duty (CVD) is chargeable on imports except where notifications exempt basic and additional duty, making imports under Advance Licence, EOU, SEZ and EPCG schemes not subject to that CVD. For reward-based export schemes (DEPB, Target Plus, DFCE, Vishesh Krishi & Gram Udyog), the exemption applies only if the CVD element is debited in the duty scrips/entitlement certificates; otherwise the special CVD is payable. CVD debited in such certificates may be recovered as drawback or taken as cenvat credit by eligible manufacturers. en-us Mon, 05 Jun 2006 00:00:00 +0530 Thu, 26 Feb 2009 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1681 The special additional customs duty (CVD) is chargeable on imports except where notifications exempt basic and additional duty, making imports under Advance Licence, EOU, SEZ and EPCG schemes not subject to that CVD. For reward-based export schemes (DEPB, Target Plus, DFCE, Vishesh Krishi & Gram Udyog), the exemption applies only if the CVD element is debited in the duty scrips/entitlement certificates; otherwise the special CVD is payable. CVD debited in such certificates may be recovered as drawback or taken as cenvat credit by eligible manufacturers. Circulars Customs Mon, 05 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1681