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    <title>Regarding Exemption under Vishesh Krishi and Gram Udyog Yojana (VKGUY).</title>
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    <description>Goods specified in the Fourth Schedule are exempt from excise duties when cleared against a Vishesh Krishi and Gram Udyog Yojana duty credit scrip issued under the Foreign Trade Policy, subject to conditions: scrip issuance against Appendix 37A exports (excluding specified categories), non-availability for items in Appendix 37B or prohibited imports, customs registration and debiting of duties on the scrip by the Customs authority, presentation and endorsement by the Central Excise Officer, retention of debited/endorsed scrip copies, and entitlement of the holder to drawback or CENVAT credit against the debited and validated amount.</description>
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      <description>Goods specified in the Fourth Schedule are exempt from excise duties when cleared against a Vishesh Krishi and Gram Udyog Yojana duty credit scrip issued under the Foreign Trade Policy, subject to conditions: scrip issuance against Appendix 37A exports (excluding specified categories), non-availability for items in Appendix 37B or prohibited imports, customs registration and debiting of duties on the scrip by the Customs authority, presentation and endorsement by the Central Excise Officer, retention of debited/endorsed scrip copies, and entitlement of the holder to drawback or CENVAT credit against the debited and validated amount.</description>
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