Q1. Which statement correctly describes the Department of Commerce notification issued on 30 April 2026?
A It revised RoDTEP schedules to align export remission entries with amended Customs tariff lines. Correct
B It withdrew RoDTEP benefits from all SEZ exports from 1 May 2026.
C It created a new import duty exemption scheme for domestic manufacturers.
D It transferred export claim processing from Customs to state governments.
Explanation
The notification revised RoDTEP schedules so that export remission entries match Customs tariff changes made through the Finance Act, 2026. It did not withdraw SEZ benefits, create an import scheme or move processing to states.