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)