PARA 4.1
NO CHANGE
PARA 4.1
The Duty Exemption Scheme enables duty free import of inputs
required for export production. An Advance Licence is issued under Duty
Exemption Scheme. The Duty Remission Scheme enables post export replenishment/
remission of duty on inputs used in the export product. Duty Remission scheme
consist of (a) DFRC and (b) DEPB. DFRC permits duty free replenishment used in
the export product. The DEPB scheme allows drawback of import charges on inputs
used in the export product.
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