Cus Cir No.80/2001 Date 10/12/2001

Duty Drawback on Heat Resistant Latex Rubber Thread/ Tape under SS Nos. 40.06 and 40.07-regarding.

The exporters of Heat Resistant Latex Rubber Thread have approached the Ministry with a request that their export product may be included in the SS Nos. 40.06 and 40.07 of the Drawback Table as this product has the same physical properties as Heat Resistant Rubber Tension Tape(strip rubber elastic) mentioned in the said SS. Nos. It has also been informed that the inputs required for the manufacture of both these products are the same, both of these products are manufactured in tape/strip from and these products have applications in the same field i.e. the garment industry.

2. The issue has been examined in the Board and the data furnished in this regard has been verified by the jurisdictional Central Excise Commissionerates. It has been observed that same inputs are used in the manufacture of both Heat Resistant Latex Rubber Thread and Heat Resistant Rubber Tension Tape(strip rubber elastic). Further, both the products involve the same consumption patterns. Therefore, drawback rates available under SS No.40.06 and 40.07 can also be extended to Heat Resistant Latex Rubber Thread.

3. All pending claims of such products may be decided accordingly.

4. Field formations may clear both the current exports and the past claims of the exporters on the above lines.

5. Suitable public notices for the trade and standing orders for the staff concerned may be issued at your end.

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