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Notification regarding exemption of duties of Customs against scrips issued under the RoSCTL scheme and additional ad-hoc incentive for apparel and made-ups sector.

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..... Rebate of State and Central Taxes and Levies (hereinafter referred to as the RoSCTL scheme) in accordance with paragraph 4.01(c) of the Foreign Trade Policy read with paragraphs 4.95 and 4.96 of the Handbook of Procedures from- (a) the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Customs Tariff Act); and (b) the whole of additional duty leviable thereon under sub sections (1), (3) and (5) of section 3 of the said Customs Tariff Act: Provided that the said scrip, against which goods when imported into India are exempted from duties mentioned in clauses (a) and (b) above, may include duty credit provided under the Additional Ad Hoc Inc .....

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..... rports or through the inland container depots or through the land customs stations as mentioned in Table 2 annexed to the notification of the Government of India, Ministry of Finance, Department of Revenue No. 16/2015-Customs, dated the 1st April, 2015, published vide number G.S.R. 252(E), dated the 1st April, 2015, as amended: Provided that the Principal Commissioner of Customs or the Commissioner of Customs, as the case may be, may within his jurisdiction, by special order, or by a Public Notice, and subject to such conditions as may be specified by him, permit import and export through any other sea-port, airport, inland container depot or through any land customs station within his jurisdiction: Provided further that the exports of said .....

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..... n the said scrip; (9) that the importer shall be entitled to avail drawback or CENVAT credit of additional duty leviable under sub sections (1), (3) and (5) of section 3 of the said Customs Tariff Act against the amount debited in the said scrip; Explanation. - For the purposes of this notification, - (a) "capital goods" has the same meaning as assigned to it in paragraph 9.08 of the Foreign Trade Policy; (b) "Foreign Trade Policy" means the Foreign Trade Policy, 2015-2020, published by the Government of India in the Ministry of Commerce and Industry vide notification number 01/2015-2020, dated the 1st April 2015 as amended from time to time; (c) garments and made-ups shall have the same meaning as assigned to them in th .....

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