Answer: Department of Revenue
Notes: The Department of Commerce issued revising schedules under the Remission of Duties and Taxes on Exported Products Scheme. The revision aligns RoDTEP tariff lines with updates in the Customs Tariff Act, 1975 via the Finance Act, 2026. The scheme was launched in 2021 under the amended Foreign Trade Policy 2015–20. It replaced the Merchandise Exports from India Scheme after it was found non-compliant with World Trade Organization rules. Its objective is to refund hidden taxes and duties not reimbursed by other mechanisms. It covers taxes incurred during manufacturing and distribution of exported goods. The scheme is administered by the Department of Revenue under the Ministry of Finance.
