Regarding Amendment of All Industry Rates of Drawback, 2001-2002
Drawback Circular No. 19 dated 15th
March 2002
The All Industry Rates of Duty Drawback
Table notified on 1.6.2001, was last amended on 26.11.2001 vide notification No.
60/2001-Cus. (N.T.), whereby among other entries the Drawback Rates for
Ready-Made and Embroidered garments falling under SS. Nos. 62.23 and 62.24 of
the Table were increased.
2. Representation have been
received from the Indian Silk Export Promotion Council that since the basic raw
material in all the silk products and fabrics is �raw silk� only, the rates
of these items too merit increase on the same principle as has been applied in
the case of garments.
3. The issue has been
examined in the Ministry. It is a fact that for the fixation of drawback rates
for various silk products, garments, made-ups and fabrics the duty incidence is
computer on the raw silk used. Therefore, it is logical to increase the rates of
fabrics and made ups of silk by adopting the same principle as was applied for
improving the rates of garments on 26.11.2001, vide Notification No. 60/2001-Cus
(NT), According the Central Government has revised the rates for the silk
fabrics fabric falling under SS. No. 50.01, handloom/ powerloom lungis made of
silk falling under SS. No. 62.28 and Silk made ups falling SS. No. 62.30,
through the Notification No. 19/Cus (NT) dated 15th March 2002.
4. Further the Council has
also represented that as basically the duty is being rebated by way of drawback
only on the input raw silk on per kg. Basis, the mandatory usage of imported
beads and sequins is resulting in unnecessary problems at the operational level
and hence the same be deleted. After examining the issue, the description of the
entry at SS. No. 62.24 has been amended by deleting the words �imported beads
and sequins� through the notification of 15th March 2002.
5. It is also clarified
that this notification shall be applicable from 26.11.2001. Therefore, it is
quite possible that the exporters shall approach the Customs Formations with
supplementary drawback claims. All the pending claims and supplementary claims
be settled accordingly.
6. Suitable public notice
for information of trade and standing orders for guidance of the staff may be
issued for implementing this notification.
7.
The receipt of this Circular may be kindly acknowledged.
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