Imp No. 29

Exp No. 29

PUBLIC NOTICE NO 29/2002

Sub : all industry rate of drawback in respect of Readymade garments – reg.
Attention of all officers/field formation/trader in invited to Drawback Circular No. 11/2002 Customs dated 11th February 2002 vide F. No. 609/18/2002 DBK, Government of India, Ministry of Finance, Deptt of Revenue on the above subject.

Representations were made that the field formations are applying a single drawback rate and drawback cap to the goods, which are clearly defined in different entries of the drawback table under Chapter 62 on the premise that the same constitute a set.

The issue has been examined in the Board. It appears that the field formations are applying the instructions contained in the Drawback circular No. 10/2001- Customs dated 23.03.2001.

It is clarified here that the circular no 10/2001 Customs was issued in the perspective of previous drawback table ie 2000 2001 when the entries were generic. This was intended to restrict drawback only in respect of Babies garments or certain other Ladie’s garments which though were exported in sets but availed duty drawback as single garment and had the limitation drawback cap of Rs. 65/- per pieces i.e. individually. Therefore, it was decided that such garments if packed together and also billed together could be eligible for drawback only as “sets” and not as individual garments.

However, in the current table – 2001-2002, many specified entries have been created with individual drawback rates and caps. Moreover the word ‘Set’ has not been mentioned. Therefore S.S. Nos 62.09 and 62.10 are intended to cover only those items, which do not find specific mention at S.S. Nos 62.01 to 62.08 of chapter 62 of the drawback table.

All the drawback claims may be settled accordingly.

Sd/- 26.02.2002
(RAMESH RAMCHANDRAN)
COMMISSIONER OF CUSTOMS (GENERAL)


ATTESTED


(A.K.GOSWAMI)
ASSTT COMMR OF CUS
CFS MULUND

Issued from F. No. S/10-17/DBK 2001 CFS (M) dtd 05.03.2002

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