https://www.taxtmi.com/circulars?id=63933 Imports against a RoSCTL duty credit scrip are exempt from customs duty under the First Schedule and from specified additional customs duties, subject to conditions: scrips must be issued for eligible garment and made up exports under the RoSCTL and Foreign Trade Policy within prescribed shipment periods; scrips must be registered at the port and produced at clearance for debit; scrips and imported goods are transferable; non claim of additional duty exemption is deemed non availment for calculation purposes; drawback or CENVAT credit may be claimed against debits; certain export categories are ineligible. en-us Mon, 13 Apr 2020 00:00:00 +0530 Sat, 02 May 2020 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63933 Imports against a RoSCTL duty credit scrip are exempt from customs duty under the First Schedule and from specified additional customs duties, subject to conditions: scrips must be issued for eligible garment and made up exports under the RoSCTL and Foreign Trade Policy within prescribed shipment periods; scrips must be registered at the port and produced at clearance for debit; scrips and imported goods are transferable; non claim of additional duty exemption is deemed non availment for calculation purposes; drawback or CENVAT credit may be claimed against debits; certain export categories are ineligible. Circulars Customs Mon, 13 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63933