(a) All scrips issued under MEIS and SEIS and the
goods imported against these scrips would be
fully transferable.
(b) Scrips issued under Exports from India
Schemes can be used for the following:-
(i) Payment of customs duty for import of
inputs / goods including capital goods,
except items listed in Appendix 3A.
(ii) Payment of excise duty on domestic
procurement of inputs or goods,
including capital goods as per DoR
notification.
(iii) Payment of service tax on
procurement of services as per DoR
notification.
(c) Basic Customs Duty paid in cash or through
debit under Duty Credit Scrip can be taken
back as Duty Drawback as per DoR Rules, if
inputs so imported are used for exports.
goods imported against these scrips would be
fully transferable.
(b) Scrips issued under Exports from India
Schemes can be used for the following:-
(i) Payment of customs duty for import of
inputs / goods including capital goods,
except items listed in Appendix 3A.
(ii) Payment of excise duty on domestic
procurement of inputs or goods,
including capital goods as per DoR
notification.
(iii) Payment of service tax on
procurement of services as per DoR
notification.
(c) Basic Customs Duty paid in cash or through
debit under Duty Credit Scrip can be taken
back as Duty Drawback as per DoR Rules, if
inputs so imported are used for exports.
