Imports Allowed

3.12.4

Duty Credit Scrip may be used for import of inputs or goods including capital goods, provided same is freely importable and / or restricted under ITC (HS). However, import of items listed in Appendix 37B of HBP v1 shall not be permitted to be debited.

(In above para the words "and / or restricted" has been inserted vide NTF. NO. 88/2008, DT. 26/02/2009)