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    <title>Amendment in para (4) of Circular No. 38/2010-Customs, dated 27.09.2010-Served From India Schemes(SFIS) – reg:</title>
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    <description>Vehicles structurally pre-designed and pre-fitted for specific professional uses-including Ambulances, Sewage Disposal Trucks, Refuse Disposal Vehicles and off-highway Dumpers-may be imported against SFIS scrips as they cannot reasonably be repurposed for general or personal use; personal vehicles such as motor cars, SUVs and MUVs remain excluded, and no change is made to Notification No. 91/2009-Customs or other aspects of para (4) of Circular No. 38/2010-Customs.</description>
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