| Date: |
26-02-2001
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| Notification No: |
Customs Circular No 12/2001
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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: |
Regarding duty drawback on polyester ties
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Regarding duty drawback on polyester ties
Circular
No. 12 dated 26th February 2001
It has been
brought to the notice of the Board that various field formations have been
allowing drawback on the export of Neck Ties including Polyester Ties under SS
Nos. 61.01/ 62.01/ 62.13/ 63.061 of the Drawback Table.
2. The issue has
been examined in the Board. It is clarified that Neck Ties are basically
clothing accessories, which are covered by Customs Tariff Heading 62.15. The
said Customs Tariff heading does not find mentions any where in the Drawback
Table. The reason being that no data has been received from the Export Promotion
Councils for formulating the All Industry Rate of Drawback for this item. Hence,
these products are not eligible for All Industry Rate of Drawback. The
individual exporters, therefore, should be advised to apply for Brand Rate of
drawback or avail themselves of any other input duty incidence neutralisation
scheme of the Government.
3. The
earlier cases of exports may kindly be got re-examined and recoveries 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 lines.
5. Receipt
of the Circular may please be acknowledged.
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