Duty credit extended to SEZ units exporting under RoDTEP Scheme. Shipping bill/export bill required from 1st July 2024.

Amends Notification No. 24/2023-Customs (N.T.) regarding duty credit for goods exported under RoDTEP Scheme. Inserts "or unit in Special Economic Zone" after "Export Oriented Unit" in clause 2(1)(b). Adds proviso that for exports by SEZ unit, shipping bill/bill of export shall be presented on or after 1st July 2024. Enables duty credit for SEZ units exporting under RoDTEP Scheme. .....

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