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Regarding Duty Drawback on �Natural Dyed Made-ups with Latex Backing
Drawback
Circular No. 44 dated 22nd July 2002
The
Handloom Export Promotion Council has represented that the field formations do
not consider natural dyed made-ups with latex backing as dyed made-ups and,
therefore, difficulties are being encountered in availing of the duty drawback
on the same.
2.
The SS. No.63.081 relating to �All other dyed made-ups including bath
mats, tassels, throws, etc. with rubber/ latex backing was introduced in the All
Industry Rate of Duty Drawback Table, 2001-2002, through notification
No.50/2001-Cus. (N.T.), dated 4.10.2001 on the basis of the recommendations of
Study Team which was constituted for this purpose. The same entry has been
re-numbered as 63.09 in the Drawback Table, 2002-2003.
3.
It is clarified here that the term �Dyed made-ups� shall also include
�Natural dyed made-ups� and natural dyed made-ups should not be confused
with �Grey made-ups�. If the products exported are other than �Grey�, it
is obvious that the same have undergone processing with dyes and chemicals
though they may acquire natural colours. These goods, thus would have suffered
input stage duties on account of dyes and chemicals. Therefore, if during
examination of the goods it is found that they are not �Grey�, duty drawback
should not be denied to the same.
4.
All pending claims of the parties may be decided accordingly.
5.
Suitable public notices for information of the trade and standing orders
for guidance of the staff may kindly be issued accordingly.
6.
The receipt of this Circular may kindly be acknowledged.
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