2.15.4

The 10% duty saved as given in para 2.15(a) is applicable for DFRC/Transferable DFIA and would be the duty saved amount for the balance quantity and proportionate CIF value as per the information available in serial no 6 of sub section V of ‘Aayaat Niryaat Form’. However in case of duty credit certificates such as DEPB, Vishesh Krishi and Gram Udyog Yojana scripts/DFCE issued under Served from India/scripts issued under Focus Market scheme/scripts issued under Focus Product scheme/Transferable DFIA 10% duty credit as given in para 2.15 (a) will be equivalent to 10% of the available credit balance on the lost duty credit certificate.