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    <title>Regarding Exemption under Post Export EPCG Duty Credit Scrip.</title>
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    <description>Exemption covers Fourth Schedule goods cleared against a Post Export EPCG duty credit scrip, exempting them from whole excise and specified additional duties, subject to conditions: Customs registration of the scrip, presentation with supplier details and jurisdictional Central Excise Officer, Customs debit of duties on the reverse of the scrip with written advice to the Officer, eighteen month validity, holder&#039;s undertaking to pay short debits with interest, Officer&#039;s endorsement and validation, manufacturer retention of attested debited/endorsed scrip, exclusions under Appendix 37B and non permissible imports, and entitlement to drawback or CENVAT credit against the debited scrip.</description>
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