P.N.NO. 48/2001 Drawback Department
IMP 1/2001 New Custom House,
EXP 1/2001 Ballard Estate.
MUMBAI - 400 038.
Date: 3/4/2001
PUBLIC NOTICE NO.48/2001
- Sub :
- All Industry Rates of Drawback in respect of
Ready-made Garments falling under S.S.No.62.02 of the Drawback table- reg.
Attention o£ all Officers/field formations/trade is invited to Drawback Circular
NO.10-2001-Cust.dt.23.02.2001, vide F.NO.609/141/2000 DBK, Govt. of India,
Ministry o£ Finance, Deptt. of Revenue, on the above subject.
References were forwarded to the Board seeking clarifications- whether the
drawback caps of Rs.65.00 per piece mentioned against s.s.No. 62.01 and of
Rs.39/- per piece indicated in s.s.No.62.02 are applicable to a single piece of
garments or they are also applicable to sets/ ensembles of garments, such AS
Ghagra-Choli, Lehanga-Choli, Suits (coat- Pant), Pant and Shirt, Ladies Suits
(Salwar+Kameez) etc.
The issue has been examined and it is informed that the applicability of drawback
caps should be decided taking into account the normal commercial practice 0£
marketing, packing & invoicing.
-It should be verified whether the goods like Skirt-Blouse etc. are being sold as one
unit of Readymade garments at one price or whether they are sold as individual
components, as separate pieces of garments with separate invoices/prices shown
separately on the same invoice.
-If the garments are treated as individual components & billed and packed
individually, then the drawback cap may be applied to each single piece of
garment.
-However, if the garments are in ensembles/sets i.e. as Ghagra Choli, Skirt Blouse
etc. and are sold and marketed at one price as single units-then the drawback caps
of Rs.65/- and Rs.39.00 would be applicable.
All drawback claims may be decided accordingly.
(S.P.S. PUNDIR)
COMMISSIONER OF CUSTOMS,
DRAWBACK DEPARTMENT,
MUMBAI
F.NO. S/10-192/2001 DBK
ATTESTED BY
(A.K. CHAUDHARY)
DY. COMMISSIONER OF CUSTOMS
DRAWBACK DEPARTMENT
MUMBAI