| Date: |
25-08-1999
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| Notification No: |
Customs Circular No 55/1999
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Duty Drawback on readymade woollen garments
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|
Duty Drawback on readymade woollen garments
Circular No. 55 dated 25th August 1999
Some doubts have
been raised by the field formations and certain sections of the Trade as regards
the applicability of All Industry Rate of Drawback under S.S. No 62.01 of the
Drawback Table to the Woollen Garments not specified in S.S. No. 62.09
ibid.
The issue has
been examined and it is clarified that Sub-Serial number 62.01 of the Drawback
Table is not applicable to Woollen Readymade Garments. It is clarified that S.S.
No 62.09 is applicable to only Woollen Suits/ Trousers/ Blazers/ Jackets.
Therefore, Woollen Garments other than these categories are not covered by any
of the S.S. Nos. of Drawback Table and hence the exporters can only
claim Brand rate for the same.
This may be
brought to the notice of all concerned.
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