Background:
The CBIC vide Notification No. 13/2020- Customs dated February 14, 2020 exempted goods, when imported into India against a duty credit scrip issued by the Regional Authority under the Scheme for Rebate of State and Central Taxes and Levies (“RoSCTL scheme”). The RoSCTL scheme was valid from March 7, 2020 till March 31, 2020. In this regard, Para 2(1)(c) is reproduced below:
“(c) against the export of the said goods under the RoSCTL scheme where the order permitting clearance and loading of goods for exportation under section 51 of the said Act has been made on or after the 7th March, 2019 and till 31st March, 2020”
Notification:
The CBIC vide Notification No. 36/2020- Customs dated October 5, 2020 extended the RoSCTL scheme validity from March 31, 2020 to March 31, 2021 or until such date the RoSCTL scheme is merged with RoDTEP scheme, whichever is earlier. Relevant portion is reproduced below:
“In the said notification, in paragraph 2, in clause (1) in sub-clause (c), for the figures, letters and word “31st March, 2020”, the figures, letters and words “31st March, 2021 or until such date the RoSCTL scheme is merged with the Remission of Duties and Taxes on Exported Products scheme, whichever is earlier”, shall be substituted. ”
The Notification can be accessed at:https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2020/cs-tarr2020/cs36-2020.pdf;jsessionid=76D76E2ED9F1E412F31D5B2AE23B9BD2