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

..... (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the Fourth Schedule to the said Act, when cleared against a duty credit scrip (hereinafter referred to as the said scrip) issued by the Regional Authority under the Scheme for Rebate of State and Central Taxes and Levies on Export of Garments and Made-ups (hereinafter referred to as the said RoSCTL scheme) in accordance with paragraph 4.01 (c) read with paragraphs 4.95 and 4.96 of the Foreign Trade Policy from the whole of the duty of excise leviabl .....

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..... No. 13/2020-Customs, dated 14th February, 2020, and this exemption, shall debit the duties leviable, but for this exemption in or on the reverse of the said scrip and shall mention the necessary details thereon, update its own records and send written advice of these actions to the said Officer; (4) that at the time of clearance, the holder of the scrip presents the said scrip debited by the said Customs Authority to the said Officer along with an undertaking addressed to the said Officer that in case of any amount short debited in the said scrip, he shall pay on demand an amount equal to the short debit, along with applicable interest; (5) that based on the said written advice and undertaking, the said Officer endorses the clearance partic .....

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..... y issued or a transferee-holder, presents details of the said scrip to the said Customs Authority along with a letter or proforma invoice from the supplier or manufacturer indicating details of its jurisdictional Central Excise Officer (hereinafter referred as the said Officer) and the description, quantity, value of the goods to be cleared and the duties leviable thereon, but for this exemption; (3) that the said Customs Authority, taking into account the debits already made towards imports under the aforesaid notification No. 13/2020-Customs, dated the 14th January, 2020, and this exemption, shall debit the duties leviable, but for this exemption electronically in the customs automated system and send written advice of these actions to th .....

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