PUBLIC NOTICE NO.43/2002 Date: 02.04.2002

Sub: Admissibility of All Industry Rate of Drawbacks under SS 64.13 (leather sandals) – reg
Attention of all officers/field formation/trader is invited to Circular No.8/2002-Cus dated 30th January, 2002 vide F.No.609/25/2002 DBK, Govt. of India, Ministry of finance, Deptt. Of Revenue, on the above subject.

It has been brought to the notice of the Board by the council for Leather Exports that several difficulties are being encountered by exporters of leather sandals. It has been informed that the Customs authorities are treating leather sandals as leather chappals and allowing lower drawback merely on the ground that the footwear does not have back straps.

It appears that there is some confusion in the field formations as to what should be categorized as “Leather Sandals” for the purpose of S.S. No.64.13 –64.15 of the Drawback Table. The issue has been examined in the Board and it is clarified that a sandal is an open type of footwear having an upper part not covering the entire foot. The upper part of the sandal consists of one or more components such as strap, vamp, and the like and the same are aligned and assemble together by various methods. The bottom part of the sandals consists of a number of components such as insole, sole, and in-built or attached heel of a minimum thickness of 0mm. A sandal may or may not have a back strap.

It is also clarified that sandals involve usage of quality inputs and also need more finish and shine. The inputs used in the manufacture of sandals suffer higher duty incidence compared to chappals. That is why the drawback and cap for sandals is much higher compared to chappals.

Officers dealing with such exporters are directed to henceforth examine the goods in totality by taking into account the above mentioned definition as well as the documentary proof submitted, including the catalogue of the products indicating their nomenclature in trade parlance.

Sd/-02.04.2002
(RAMESH RAMCHANDRAN)
COMMISSIONER OF CUSTOMS (GENERAL)

Issued from F.No. S/6-Misc-91/2002 CFS (M)X

A T T E S T E D


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

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