| Date: |
26-11-2001
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| Notification No: |
Customs Circular No 69/2001
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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 admissibility of All Industry Rates of Drawback to Embroidered Ready-made garments and Quilted Made-ups
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Regarding admissibility of All Industry Rates of Drawback to Embroidered
Ready-made garments and Quilted Made-ups
Circular
No. 69 dated 26th November 2001
Representations have been
received from the trade that field formations have not been allowing All
Industry Rates of Drawback fixed for Ready-made Garments to Embroidered Garments
and the rates fixed for Textile Made-ups to Quilted Textile Made-ups.
2. The issue has
been examined in the Board. It is clarified that the All Industry Rates of
Drawback for Ready-made Garments are subject to individual drawback caps.
Therefore, these rates are applicable to Embroidered Garments also as any
fluctuation on account of embroidery, etc. is taken care of such drawback caps.
3. It is also
clarified that the All Industry Rates of Drawback for Made-ups too have drawback
caps for various categories. Hence, Quilted Made-ups or any other variants of
such Made-ups involving predominant use of textiles are eligible for drawback
rates available for Made-ups. The drawback caps take care of any fluctuation on
account of Quilting or other processes which are inevitable due to international
demands in vogue.
4.
Field formations may clear both the current exports and the past claims
of the exporters on the above lines.
5. Suitable public
notices for the trade and standing orders for the staff concerned may be issued
at your end.
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