Imp 60/2002

Exp 60/2002

PUBLIC NOTICE NO.118/2002 Date : 24.09.2002

Sub : Duty Drawback on ‘Natural dyed made-ups with latex Backing- reg.
The Handloom Export Promotion Council has represented that the filed formation do not consider natural dyed made-ups with latex backing as dyed made-ups and therefore, difficulties are being encountered in availing of the duty drawback on the same.

2. The SS No. 63.081 realting to ‘All other dyed made-ups including bath mats tassels, throws etc. with rubber/latex backing was introduced in the All Industry Rate of Duty Drawback Table, 2001-2002, through notification No. 50/2001-Customs (N.T.) dated 4.10.2001 on the basis of the recommendation of Study Team which was constituted for this purpose. The same entry has been re-numbered as 63.09 in the Drawback Table, 2002-2003.

3. It is clarified here that the term ‘Dyed made-ups’ shall also include ‘Natural dyed made-ups’. If the products exported are other than ‘Grey’,it is obvious that the same have undergone processing with dyes and chemicals though they may acquire natural colours. These goods, thus would have suffered input stage duties on account of dyes and chemicals. Therefore. If during examination of the goods it is found that they are not ‘Grey”. Duty drawback should not be denied to the same.

4. Contents of this notice may be brought to the notice of all concerned and trade constituents in particular.

(C.SEN)
COMMISSIONER OF CUSTOMS (G)
NEW CUSTOM HOUSE
MUMBAI

Issued from F.No. S/10-72-DBK/2002 CFS (M)

(Issued on the basis of Drawback Circular No. 44/2002-Customs dated 22.07.2002 of Government of India, Ministry of finance, Department of Revenue in F. No. 609/80/2001-DBK dated 22nd July,2002)

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