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    <title>Exempts goods when imported into India against a duty credit scrip issued under the Focus Product Scheme in accordance with paragraph 3.10 of the Foreign Trade Policy</title>
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    <description>Goods imported against a duty credit scrip issued under the Focus Product Scheme per paragraph 3.10 of the Foreign Trade Policy are exempt from the whole of customs duty under the First Schedule and from the whole of the additional duty, subject to conditions: eligibility limited to scrips for products in Appendix 37 D; production of scrip at customs clearance and sufficient credit; free transferability of scrip and goods; import through specified ports/airports/ICDs/land stations/SEZs; interaction rules for additional duty, entitlement to drawback or CENVAT credit, exclusions for Appendix 37B and listed ineligible export categories.</description>
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      <description>Goods imported against a duty credit scrip issued under the Focus Product Scheme per paragraph 3.10 of the Foreign Trade Policy are exempt from the whole of customs duty under the First Schedule and from the whole of the additional duty, subject to conditions: eligibility limited to scrips for products in Appendix 37 D; production of scrip at customs clearance and sufficient credit; free transferability of scrip and goods; import through specified ports/airports/ICDs/land stations/SEZs; interaction rules for additional duty, entitlement to drawback or CENVAT credit, exclusions for Appendix 37B and listed ineligible export categories.</description>
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