F. No. S/20/DBK-2001.
P. N. No. 18/2001

Drawback Department
3rd Floor, New Bldg.
New Custom House,
Ballard Estate,
Mumbai – 400 038.

PUBLIC NOTICE NO. 18/2001, Dt. 15/02/2001

Sub : Duty Drawback on all kinds of Bags under S.S. 63.09 of the Drawback table.

Attention of aqll Officears/field formations/trade is invited to Drawback Circular No.54/2000 dt. 28.11.2000 vide F.No.609/117/2000-DBK, Govt. of India, Ministry of Finance, Dept. of Revenue on the above subject:

Representation were forwarded by the trade bodies to the board not only the export of stocks and bags used for the packing of goods were being permitted under S.S. 63.09 of the drawback table on the grounds that the corresponding C.T.H. 63.05 covers only the above categories of bags. Also Drawback to various other bags such as shopping bags, ladies hang bags etc., was being denied on the grounds that such bags are classifiable under C.T.H. 4202.12, 4202.22, 4202.32 and 4202.92

In response to the various representations, the matter has been examined by the Board and it is clarified that, due to an oversight, only C.T.H. 63.05 has been mentioned against S.S. 63,09.

It is further informed that S.S. 63.09 has wide description and covers all kinds of cotton/polyestor/rayon bags and Cotton storage bags with/without lining/trimming of any textile material. The drawback rate under the relevant S. S. No., has been fixed after considering the date for all such items.

The draw back claim of the parties may be decided on the above lines.

(S. P. S. PUNDIR )
COMMISSIONER OF CUSTOMS,
MUMBAI.

ATTESTED.

(A. K. CHAUDHARY)
DY. COMMISSIONER OF CUSTOM
DRAW BACK DEPARTMENT
MUMBAI.

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