https://www.taxtmi.com/acts?id=40313 Defines operational terms for the Electronic Duty Credit Ledger Regulations, 2021: a claim is an exporter's item level declaration in the shipping bill or bill of export; duty credit is the credit allowed by Customs against that claim; the electronic duty credit ledger records recipients and transferees of duty credit and creates e scrips; a scroll lists shipping bills or bills of export and associated duty credit amounts. Customs station, proper officer, and export manifest/report are also defined, and undefined terms inherit meanings from the Act. en-us Fri, 24 Sep 2021 10:45:51 +0530 Fri, 24 Sep 2021 10:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40313 Defines operational terms for the Electronic Duty Credit Ledger Regulations, 2021: a claim is an exporter's item level declaration in the shipping bill or bill of export; duty credit is the credit allowed by Customs against that claim; the electronic duty credit ledger records recipients and transferees of duty credit and creates e scrips; a scroll lists shipping bills or bills of export and associated duty credit amounts. Customs station, proper officer, and export manifest/report are also defined, and undefined terms inherit meanings from the Act. Act-Rules Customs Fri, 24 Sep 2021 10:45:51 +0530 https://www.taxtmi.com/acts?id=40313