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any over-payment of rebate issued through the scrips arising from miscalculation. Where
there is repayment, recovery or return, interest shall also be paid by exporter @ 15% per
annum calculated from the date of debit of the scrip till the date of repayment. In case the
exporter returns the un-utilized scrips, no interest will be charged, however, penalty may be
imposed under an Adjudication order on the grounds of mis-declaration or fraudulent
practice.
Q-838: Can we get duplicate scrip under RoSCTL Scheme?
A-838: Yes, a duplicate scrip will be issued under the provisions of the para 2.24 of the
Handbook of Procedures 2015-20.
Q-839: Will all the exporters are eligible for making a claim under RoSCTL Scheme
A-839: No, the entities/IEC which are in the Denied Entity List of the DGFT will not eligible
for making a claim under RosCTL.
Q-840: Which ministry is notifies the RoSCTL Scheme?
(i) Ministry of Textiles has notified the RoSCTL Scheme.
(ii) Ministry of Finance has notified the RoSCTL Scheme.
(iii) Ministry of Commerce has notified the RoSCTL Scheme.
(iv) None of the above
A-840: Ministry of Textiles has notified the RoSCTL Scheme.

Q-841: The RoSCTL will provide for remission of state levies in addition to the Duty Drawback
Scheme on export of garments on

A-841: An average basis only
RULES AND REGULATIONS
Q-842: Rules of origin are used
(i) To implement measures and instruments of commercial policy such as anti-dumping
duties and safeguard measures
(ii) To determine whether imported products shall receive Most-Favoured-Nation
(MFN); treatment or preferential treatment

(iii) For the purpose of trade statistics
(iv) All of the above
A-842: iv – All of the above
Q-843: Which Regulation stipulates the period of filing of Bill of Entry under Bill of Entry (Electronic
Integrated Declaration and Paperless Processing) Regulations, 2018.
(i) 4(2)
(ii) 4(3)
(iii) 4(4)

(iv) 4(5)
A-843: ii - 4(3)
SAFEGUARD DUTY
Q-844: The meaning of critical circumstances as per Customs Tariff (Transitional Product Specific
Safeguard Duty) Rules, 2002
(i) There is clear evidence that imports have taken place in such increased quantities
and under such circumstances as to cause or threaten to cause market disruption to
the domestic industry.

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