Regarding differences between duty credit scrips and goods permitted/not-permitted against them under respective FTP paragraphs/Customs Notification

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..... k Division 4 th Floor, Jeevan Deep Building, Sansad Marg, New Delhi Dated: 27 May, 2014 To Chief Commissioners of Customs/ Customs (Prev.)/ Central Excise Customs (All) Directors General of CBEC (All) / Chief Commissioner (A.R.) Commissioners of Customs/ Central Excise Customs (All) Madam/ Sir, Subject: Differences between duty credit scrips and goods permit .....

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..... Appendix 37B of HBPv1 , and the use of scrips for such items would not be correct. Such aspects are also incorporated as conditions in the implementing Customs or Central Excise notifications. Moreover, such restrictions on which person may use or in relation to which goods scrip may be used, being intrinsic to the respective reward/ incentive scheme, continue to operate even when duty credit .....

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