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Exempts goods when imported into India against a duty credit scrip issued under the Focus Market Scheme

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....in accordance with paragraph 3.14 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 ^24[ 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 to the countries notified in Appendix 37-C of the Handbook of Procedures, ^12[Volume I in terms of entitlement under paragraph 3.14.2 or against exports to the countri....

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....ritsar), Srinagar, ^9[Trivandrum, Varanasi and Visakhapatnam] or through any of the Inland Container Depots at Agra, Ahmedabad, Anaparthy (Andhra Pradesh), Babarpur, Bangalore, Bhadohi, Bhatinda, Bhilwara, Bhiwadi, Bhusawal, Chheharata (Amritsar), Coimbatore, Dadri, 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, Surajp....

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....re the importer does not claim exemption from the additional duty of customs leviable ^25[ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act, he shall be deemed not to have availed the exemption from the said duty for the purpose of calculation of the said additional duty of customs; (vi) that the importer shall be entitled to avail of the drawback or CENVAT credit of additional duty leviable ^26[ 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 ....

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....ducts; (xvii)   Export of Cotton; (xviii) Export of Cotton Yarn; (xix)   Export which are subject to Minimum Export Price or Export Duty.] 3. ^14[For the purpose of calculation of export performance or for computation of entitlement under paragraph 3.14.4 or paragraph 3.14.5 of the Foreign Trade Policy, the incremental growth shall be in respect of each exporter [Importer Exporter Code (IEC) holder] without any scope of combining the export for group company or for transferring export performance from any other IEC holder and the incremental growth shall be in terms of freely convertible currency to the designated markets. The following categories of exports shall not be counted for calculat....

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....ds" has the same meaning as assigned to it in paragraph 9.12 of the Foreign Trade Policy; (ii) "Foreign Trade Policy" means the Foreign Trade Policy 2009-2014, published by the Government of India in the Ministry of Commerce and Industry vide notification No.1 /2009-2014, dated the 27th August, 2009, as amended from time to time: (iii) "Goods" means any inputs, or goods including capital goods. F.No.605 /58/2009-DBK (Rajesh Kumar Agarwal) Under Secretary to the Government of India     ------------------------------------ Notes:- [For further addition of more ports, see notification no. 123/2009 Customs dated 10/11/2009] 1. For and the words "and Krishnapatnam", the words and br....

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....ituted videNotification No. 4/ 2013 - Customs, dated 14/02/2013, before it was read as:- "Trivandrum and Varanasi". 10. Substituted vide Notification No. 20/2013 - Customs dated 3/04/2013, before it was read as "Kandla, Kolkata". 11. Substituted vide Notification No. 29 / 2013-Customs dated 16/05/2013, before it was read as, "notification No. 30 of 2012 - Central Excise, dated the 9th July, 2012," 12. Substituted vide Notification No. 32 / 2013-Customs dated 13/06/2013, before it was read as, "Volume I of the Foreign Trade Policy". 13. Substituted vide Notification No. 32 / 2013-Customs dated 13/06/2013, before it was read as, "under the scheme". 14. Insertedvide Notification No. 3....