| Date: |
10-03-1999
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| Notification No: |
Customs Circular No 10/1999
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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: |
Circular No. 10 dated 10th March 1999
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Circular No. 10 dated 10th March 1999
Circular No. 6/
99-Cus.dated 17.2.99 has been issued to clarify that the DEPB rate for processed
cotton made-ups other than grey' would be admissible for cotton made-ups made
from yarn dyed fabric where the yarn dyed fabric has undergone any of the
processes mentioned in that Circular, after weaving. However, representation has
been received in the Board from Handloom Export Promotion Council indicating
that it may not be possible for Custom Houses to implement this Circular, in
view of their inability to ascertain whether the fabric used for manufacture of
made-ups has undergone the processes specified in the said Circular No. 06/
99-Cus.
2. The
issue has been examined and discussed with HEPC. It may mention that the list of
processes specified in Circular No. 6/99-Cus. is fairly exhaustive and includes
even very common processes like cropping and hydro-extraction, and the Custom
Houses may have a genuine difficulty in identifying whether the fabric has
actually undergone one or more of the specified processes.
3. In
view of this, it has been decided, in regard to exports from the handloom
sector, that the exporters must necessarily mention the process, which the
fabric has undergone after weaving, but before conversion into made-ups, on the
shipping bill. Such shipping bills may first be submitted to Handloom Export
Promotion Council, who may certify it to the effect that the goods covered by
such shipping bills are made from fabric so processed. Only thereafter, such
shipping bill may be submitted to the Custom House for noting.
4. The
Custom House should accept a shipping bill so certified by Handloom Export
Promotion Council for export under DEPB Scheme to the effect that the made-ups
being exported under such shipping bills are made out of the fabric which has
undergone the process mentioned on the shipping bill and hence eligible for DEPB
rate for processed cotton made-ups other than grey'. However, the Custom House
will be free to challenge the veracity of the declaration on the shipping bill
provided the Custom House is in a possession of certain documentary evidence/
data to dispute the declaration made by the exporter and certified by HEPC.
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