| Date: |
28-11-2000
|
| Notification No: |
Customs Circular No 94/2000
|
| Issuing Authority: |
Indian Customs
|
| Type: |
Circular
|
| File No: |
|
| Subject: |
Duty drawback on all kind of bags under SS No. 63.09 of the Drawback Table
|
|
Duty drawback on all kind of bags under SS No. 63.09 of the Drawback
Table
Circular No. 94 dated 28th November 2000
Representations have been received from the trade
that the field formations are permitting the export of only Sacks and Bags of a
kind used for the packing of the goods under SS No. 63.09 of the Drawback Table.
This is on the premise that the corresponding Customs Tariff Heading 63.05
covers only such categories of bags. As a result, drawback to various other
bags, viz., shopping bags, ladies' hand bags, bags for storage of cloths, shoes,
books and similar other bags is being denied for the reason that such bags are
appropriately classifiable under Customs Tariff Heading 4202.12, 4202.22,
4202.32 and 4202.92.
2. The matter has
been examined in the Board. It may be mentioned that due to oversight only CTH
63.05 has been mentioned against SS No. 63.09. It is clarified that SS No. 63.09
has wide description and covers all kinds of cotton/ polyester/ rayon bags and
cotton storage bags with or without lining/ trimming of any textile material.
The rate under the said SS No. has been determined after taking into
consideration the data for all such items. Drawback claims of the parties may be
decided accordingly.
3. Suitable Public
Notice for information of the trade and standing orders for guidance of the
staff may kindly be issued on the above lines.
4.
Receipt of the Circular may please be acknowledged.
|
|
|