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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.

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..... reinafter 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 leviable thereon under the Fourth Schedule to the said Act: Provided that the said scrip, against which goods specified in the Fourth Schedule to the said Act when cleared are exempted from the whole of duty of excise leviable thereon under the Fourth Schedule to the said Central Excise Act, may include duty credit provided under the Additional Ad Hoc Incentive in terms of paragraph .....

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..... p 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 particulars and validates, on the reverse of the said scrip, the details of the duties leviable, but for this exemption, which were debited by the said Customs Authority, and keeps a record of such clearances; (6) that the manufacturer retains a copy of the said scrip, debited by the said Customs Authority and endorsed by the said Officer and duly attested by the holder of the scri .....

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..... t 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 the said Officer; (4) that at the time of clearance, the holder of the scrip submits 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 received from the said Customs Authority and the said unde .....

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