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    <title>Exemption to goods when imported to India against a duty credit certificate issued under the Target Plus Scheme</title>
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    <description>Imports against a Duty Credit Certificate under the Target Plus Scheme are exempt from the whole customs duty and specified additional duty when the certificate is issued to a Star Export House for incremental export growth and produced at clearance. The certificate must have sufficient credit, be non-transferable (with limited use by named supporting manufacturers), and capital/office/professional equipment imports require an installation-and-use certificate within six months. Imports must pass through listed ports, airports, ICDs, LCS or SEZs; importers may forgo additional duty exemption and may claim drawback or CENVAT credit against amounts debited in the certificate.</description>
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      <description>Imports against a Duty Credit Certificate under the Target Plus Scheme are exempt from the whole customs duty and specified additional duty when the certificate is issued to a Star Export House for incremental export growth and produced at clearance. The certificate must have sufficient credit, be non-transferable (with limited use by named supporting manufacturers), and capital/office/professional equipment imports require an installation-and-use certificate within six months. Imports must pass through listed ports, airports, ICDs, LCS or SEZs; importers may forgo additional duty exemption and may claim drawback or CENVAT credit against amounts debited in the certificate.</description>
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