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Regarding all industry rates of drawback in respect of readymade garments
falling under SS No. 62.02 of the Drawback Table - Duty drawback on readymade
garments (Ghagra-Choli, Lehnga-Choli, etc.
References have
been received from the field formations seeking clarifications whether the
drawback caps of Rs. 65.00 per piece mentioned against SS No. 62.01 and of Rs.
39.00 per piece indicated in SS No. 62.02 are applicable to a single piece of
garment or they are also applicable to sets/ ensembles of garments. Such sets/
ensembles being Ghagra-Choli, Lehnga-Choli, Suits (coat-pant), pant and shirt,
ladies' suits (salwar-kameez), etc.
2. The issue has
been examined. The applicability of drawback caps should be decided taking into
account the normal commercial practice of marketing, packing and invoicing,
i.e., whether the goods like Lehnga-Choli, Skirt-Blouse, etc. are being sold as
one unit of ready-made garment at one price or these are individual components
and being asked for buyers as separate pieces of garments and invoices issued
separately (or prices shown separately on the same invoice). If the garments
though in sets are treated as individual components and billed and packed
individually then the drawback cap may be applied to each such single piece of
garment. However, where the garments though in ensembles, viz. Ghagra-Choli,
Choli-Lehnga, etc., are sold and marketed at one price as single unit of
garment, drawback caps of Rs. 65.00 and Rs. 39.00 would be applicable to
complete sets/ ensembles.
3. All
past cases may be reviewed in the light of above and recoveries may kindly be
effected wherever necessary.
4. Suitable Public
Notice for information of the trade and standing orders for guidance of the
staff may kindly be issued on the above items.
5. Receipt
of the Circular may please be acknowledged.
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