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Exempts inputs or goods including capital goods, when imported into India against a duty credit scrip issued under Vishesh Krishi and Gram Udyog Yojana

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....o, hereby exempts inputs or goods including capital goods, when imported into India against a duty credit scrip (hereinafter referred to as the said scrip) issued under Vishesh Krishi and Gram Udyog Yojana (Special Agriculture and Village Industry Scheme) in accordance with paragraph 3.13.2 of the Foreign Trade Policy: - (a) from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); and (b) from 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, 1975,subject to the following conditions, namely :- (i) that the said scrip has been issued to an exporter of products ....

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....a, Lucknow (Amausi), Mumbai, Nagpur, Rajasansi (Amritsar), 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, Rud....

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....n Post Office at New Delhi ;] (v) that the importer shall be entitled to avail of the drawback or CENVAT credit of additional duty leviable ^19[ under sub-sections (1), (3) and (5) of section 3 ] of the Customs Tariff Act, 1975 (51 of 1975) against the amount debited in the said scrip. 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 Para 2.35 of FTP; (iii) Exports through transshipment, meaning thereby that exports originating in....

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....e words, brackets "Waluj (Aurangabad), Talegoan(District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar) and Patli (Gurgaon)", has been substituted vide Notification No. 123/2009-Cus, dated 10-11-2009 3. For the words and brackets "and Patli (Gurgaon)" the words and brackets, "Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) and Veerapandi (Tamil Nadu)", has been Substituted vide Notification No. 93/2010-Cus, dated 14-9-2010. 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 ....