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    <title>RoDTEP / Duty Drawback Benefits for Exports to Nepal &amp; Bhutan Should be Governed by FTP or Respective Customs Notifications in Case of Inconsistency?</title>
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    <description>Eligibility for Duty Drawback and RoDTEP on exports to Nepal and Bhutan is governed by the respective Customs notifications where specific conditions differ from amended FTP provisions. INR-denominated settlement permitted under the FTP does not itself confer export-incentive entitlement. Drawback and RoDTEP conditions operate independently under the Customs framework and continue unless the relevant notifications are amended. The FTP governs the permissibility and manner of export and payment, whereas Customs notifications determine admissibility of fiscal benefits.</description>
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      <description>Eligibility for Duty Drawback and RoDTEP on exports to Nepal and Bhutan is governed by the respective Customs notifications where specific conditions differ from amended FTP provisions. INR-denominated settlement permitted under the FTP does not itself confer export-incentive entitlement. Drawback and RoDTEP conditions operate independently under the Customs framework and continue unless the relevant notifications are amended. The FTP governs the permissibility and manner of export and payment, whereas Customs notifications determine admissibility of fiscal benefits.</description>
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