| Date: |
06-11-2000
|
| Notification No: |
Customs Circular No 88/2000
|
| Issuing Authority: |
Indian Customs
|
| Type: |
Circular
|
| File No: |
|
| Subject: |
Admissibility of DEPB benefit against export of embroidered fabrics and fabrics containing metallised yarn, and ladies dresses
|
|
Admissibility of DEPB benefit against export of embroidered fabrics and
fabrics containing metallised yarn, and ladies dresses
Circular No. 88 dated 6th November 2000
Clarifications have been sought from the Board
regarding admissibility of DEPB benefit to embroidered silk garments under DEPB
entry at S. No. 74 of DEPB Rate in the Textile Group. Similar issues regarding
embroidered fabrics/ garments of various compositions, fabrics/ garments
containing metallised yarn and definition of ladies dresses have come up during
discussions in the DEPB Committee.
2.
The DEPB Committee has consistently held the view that:
i) It was,
generally, never the intention of various DEPB entries in the Textile Product
Group to cover embroidered products or products containing metallised yarn
unless the relevant DEPB entry specifically covers such products.
ii) Ladies dress
refers to a garment in one piece with a length running anywhere from the thigh
to the ankles, as provided under the relevant SION at J-288 of Textile Group.
3. The issues have
been examined in the Board and it has been decided to reiterate the above
decisions of the DEPB Committee to dispel any doubts amongst the field
formations to prevent any undue outgo of DEPB credit on this account.
4.
The contents of this Circular may please be reiterated to the concerned
officers and staff.
|
|
|