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    <title>Seeks to amend Notification No. 24/2023- Customs (N.T.), dated the 1st April, 2023 - The manner of issue of duty credit for goods exported under the RoDTEP Scheme under Foreign Trade Policy, 2023</title>
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    <description>The amendment expands RoDTEP eligibility by inserting &quot;or unit in Special Economic Zone&quot; after &quot;Export Oriented Unit&quot;, thereby making SEZ units eligible for duty credit issuance. It also adds a proviso that, for goods manufactured by or exported by an SEZ unit, the shipping bill or bill of export must be presented on or after the prescribed commencement date, establishing a temporal condition for entitlement to duty credit under the scheme.</description>
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      <description>The amendment expands RoDTEP eligibility by inserting &quot;or unit in Special Economic Zone&quot; after &quot;Export Oriented Unit&quot;, thereby making SEZ units eligible for duty credit issuance. It also adds a proviso that, for goods manufactured by or exported by an SEZ unit, the shipping bill or bill of export must be presented on or after the prescribed commencement date, establishing a temporal condition for entitlement to duty credit under the scheme.</description>
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