Policy Circular No. 54 dated 13^th March 2000

Attention is invited to Public Notice No. 47 (RE-99)/ 1997-2002 dt.10^th January, 2000 Under which inter-alia a new entry 69A under group Textiles  (Product Code No.89) was created in Appendix 28A of Handbook of Procedure Vol. I  (RE-99) 1997-2002 with the description "100% Cotton Yarn dyed made -ups."

It has come to notice of this office that the above entry has been interpreted by Customs as an Extension of Entry No.69 and therefore the entry No.72 with description " All Processed Cotton made-ups including Quilted Cotton made ups and not covered under Sl.No.69" are being excluded from the scope and coverage of the entry No.69A. With a view to redress the problem of exporters and remove any ambiguity in this regard it is clarified that the entry No.69A is applicable to "100% Cotton Yarn dyed made-ups" covered under both entry No.69 and 72 of Appendix-28A.

This issues with the approval of Directorate General of Foreign Trade