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    <title>Scheme for Rebate of State and Central Taxes and Levies (ROSCTL) and Additional Ad-hoc Incentives for export of garments and made-ups</title>
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    <description>The RoSCTL scheme rebates State and Central levies on exports of garments and made ups and, together with a compensatory Additional Ad hoc Incentive, issues benefits as single, freely transferable electronic duty credit scrips to be utilised for payment of specified Customs and Central Excise duties; notifications and DGFT procedures govern scrip issuance, transferability, use, recovery for over claims and administrative implementation.</description>
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