TaxTMI 
TaxTMI 
Exempts goods when imported into India against a duty credit scrip issued under the Focus Product Scheme
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....paragraph 3.15 of the Foreign Trade Policy (hereinafter referred to as the said scrip) from,- (a) the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); and (b) the whole of the additional duty leviable thereon 18[ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act, subject to the following conditions, namely :- (i) that the benefit under this notification shall be available only in respect of duty credit scrip issued against exports of the products notified in Appendix 37-D of the Handbook of Procedures, Vol. I of the Foreign Trade Policy; (ii) that the said scrip is produced before the proper officer of customs at the time of clearance....
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...., Dappar (Dera Bassi), Daulatabad (Wanjarwadi and Maliwada), Delhi, Dighi (Pune), Durgapur (Export Promotion Industrial Park), Faridabad, Garhi Harsaru, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Jamshedpur, Jodhpur, Kanpur, Karur, Kota, Kundli, Loni (District Ghaziabad), Ludhiana, Madurai, Malanpur, Mandideep (District Raisen), Miraj, Moradabad, Nagpur, Nasik, Pimpri (Pune), Pitampur (Indore), Pondicherry, Raipur, Rewari, Rudrapur (Nainital), Salem, Singanalur, Surat, Surajpur, Tirupur, Tuticorin, Udaipur, Vadodara, Varanasi, 2[Waluj (Aurangabad) , Talegoan (District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar)] 3[Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu....
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....al duty of customs; (vi) that the importer shall be entitled to avail of the drawback or CENVAT credit of additional duty leviable 20[ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act against the amount debited in the said scrip; (vii) that the benefits under this notification shall not be available to the items listed in Appendix 37B of the Hand Book of Procedures, volume I. 2. The following categories of exports specified in paragraph 3.17.2 of the Foreign Trade Policy shall not be counted for calculation of export performance or for computation of entitlement under the scheme: (i) EOUs / EHTPs / BTPs who are availing direct tax benefits / exemption; (ii) Export of imported goods covered under Par....
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....ad) , Talegoan (District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar) and Patli (Gurgaon)", has been substituted vide Notification. 3. Substituted vide Notification No. 93/2010-Cus, dated 14-9-2010, for the words and brackets "and Patli (Gurgaon)" the words, brackets and punctuations "Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) and Veerapandi (Tamil Nadu)", has been substituted vide notification. 4. Substituted vide Notification No. 40 /2011 - Customs, Dated 19/05/2011, before it was read as:- "and Veerapandi (Tamil Nadu)," 5. Substituted vide Notification No. 37/2012-CUSTOMS, Dated 24/05/2012, before it was read as:- "and E....