Extension of RoDTEP support to exports by AA and EOU

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 20/2024 –Customs (N.T.)

New Delhi, the $11^{\text{th}}$ March, 2024

G.S.R. xxx (E). – In exercise of the powers conferred by sub-section (1) of section 51B of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary and expedient to do so, hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 24/2023-Customs (N.T.), dated the $1^{\text{st}}$ April, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 261(E), dated the $1^{\text{st}}$ April 2023, namely:-

In the said notification,-

• (i) in clause 2,
  • (a) in sub-clause (1), for item (b), the following shall be substituted, namely:- "(b) against export of goods notified in Appendix 4R of the Foreign Trade Policy or against export of goods under Advance Authorisation (except Deemed Exports) as notified in Appendix 4RE of the Foreign Trade Policy or export of goods manufactured by or exported by Export Orient Unit as notified in the said Appendix 4RE, at the respective rate and cap notified under the Appendix 4R or Appendix 4RE, as applicable: Provided that the value of the said goods for calculation of duty credit to be allowed under the Scheme shall be the declared export FOB value of the said goods or, up to 1.5 times the market price of the said goods, whichever is less;"
  • (b) in sub-clause (4), for the words "notified in the Appendix", the words "notified in the said Appendix 4R or Appendix 4RE, as applicable" shall be substituted;
• (ii) in the TABLE, Sl. No's. 6, 7, 8 and 10 and the entries relating thereto shall be omitted.

[F.No. CBIC-140605/14/2021-DBK]

(Kapil Prajapati) Under Secretary to the Government of India

Note:- The principal notification No. 24/2023-Customs (N.T.), dated $1^{\text{st}}$ April, 2023 was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide G.S.R. 261(E), dated the $1^{\text{st}}$ April, 2023.