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    <title>Levy of special additional duty of customs (CVD) @ 4% under Duty Free Credit Entitlement (DFCE) Schemes</title>
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    <description>Under Notifications 53/2003 and 54/2003 governing DFCE imports, the exemption does not extend to the special countervailing duty; that special duty cannot be debited against DFCE scrips and must be paid in cash, although Cenvat credit or drawback may be claimed where eligible.</description>
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      <description>Under Notifications 53/2003 and 54/2003 governing DFCE imports, the exemption does not extend to the special countervailing duty; that special duty cannot be debited against DFCE scrips and must be paid in cash, although Cenvat credit or drawback may be claimed where eligible.</description>
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