4.01
Schemes
(a) Duty Exemption Schemes.
The Duty Exemption schemes consist of the following:
Advance Authorisation (AA) (which will include Advance Authorisation for Annual Requirement).
Duty Free Import Authorisation (DFIA).
(b) Duty Remission Scheme.
Duty Drawback (DBK) Scheme, administered by Department of Revenue.
(c) Scheme for Rebate on State and Central Taxes and Levies (RoSCTL), as notified by the Ministry of Textiles on 07.03.2019, and implemented by the DGFT.
(Above sub-para has been inserted vide NOTIFICATION NO. 59/2018, DT. 29/03/2019)
(d) Scheme for Rebate of State Levies (RoSL), as notified in pare 63 of Ministry of Textiles Notification No. 14/26/2016-IT (Vol-II) dated 07.03.2019 and as amended vide Notification No. 12015/11/2020-TTP dated 09.06.2020 will be implemented by the DGFT in scrip mode, for which procedure will be laid down separately.
(Above sub-para (d) has been inserted vide NOTIFICATION NO. 37/2020, DT. 06/10/2020)
(e) Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP) notified by Department of Commerce and administered by Department of Revenue.
(Above subpara (e) has been inserted vide NOTIFICATION NO. 19/2021, DT. 17/08/2021)