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    <title>Exemption to goods including capital goods which are freely importable when imported into India against a duty credit certificate issued under Vishesh Krishi Upaj Yojana (Special Agricultural Produce Scheme</title>
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    <description>Exemption of customs duty and specified additional duty is granted for inputs and capital goods imported against a duty credit certificate under the Vishesh Krishi and Gram Udyog Yojana, subject to conditions: the certificate must be issued to an eligible exporter and produced at customs clearance with sufficient credit; imports must conform to permitted item lists; entry must be through specified seaports, airports, ICDs, land customs stations or SEZs; and the importer may claim drawback or CENVAT credit against the amount debited in the certificate. Certain exports and foreign exchange credits are excluded.</description>
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      <description>Exemption of customs duty and specified additional duty is granted for inputs and capital goods imported against a duty credit certificate under the Vishesh Krishi and Gram Udyog Yojana, subject to conditions: the certificate must be issued to an eligible exporter and produced at customs clearance with sufficient credit; imports must conform to permitted item lists; entry must be through specified seaports, airports, ICDs, land customs stations or SEZs; and the importer may claim drawback or CENVAT credit against the amount debited in the certificate. Certain exports and foreign exchange credits are excluded.</description>
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