F.No. S/10-608/2001 DBK

Imp.Supply No.

Exp.Supply No.

PUBLIC NOTICE NO. 23/2002 Date: 28/02/2002

Sub : All Industry Rate of Drawback in respect of Readymade Garments – regarding.
Attention of all exporters / CHA and all concerned is invited to the Drawback Circular No. 11/2002 Cus dtd. 11.02.2002 vide F.No. 609/18/2002 –DBK issued Govt.of India, Ministry of Finance, Department of Revenue, New Delhi on the above mentioned subject.

2. Representations have been received from the Apparel Export Promotion Council and the trade in general that the field formations are applying a single drawback rate and drawback cap to the goods which are clearly defined in different entries of the Drawback Table under Chapter 62 on the premises that the same constitute as Set, Trade has, however, resented this practice as it results in grant of lower drawback compared to their actual entitlement.

3. The issue has been examined in the Board. It appears that the field formations are applying the instructions contained in Drawback Circular No. 10/2001-Cus dated 23.02.2001.

4. It is clarified that the Circular No. 10/2001- Cus was issued in the perspective of previous Drawback Table i.e. 2000-2001 when the entries were generic. This was intended to restrict drawback only in respect of Babies’Garments or certain other Ladies’Garments which though were exported in sets but availed duty drawback as single garment and had the limitation drawback cap of Rs. 65/- per piece i.e. individually. Therefore, it was decided that such garments if packed together and also billed together could be eligible for drawback only as ”Sets” and not as individual garments.

5. However, in the Current Table 2001-2002, many specific entries have been created with individual drawback rates and caps. Moreover, the word “Set” has not been mentioned. Therefore, S.S. Nos 62.00 and 62.10 are intended to cover only those items, which do not find specific mention S.S. Nos. 62.01 to 62.08 of Chapter 62 of the Drawback Table.

All concerned are directed to note the above.

Sd/-
(C. SEN)
COMMISSIONER OF CUSTOMS (E.P.)

F.No. S/10-608/2001 DBK

(Issued on the basis of Circular No. 11/2002 Cus dtd. 11.02.2002 vide F.No. 609/18/2002-DBK, Govt. of India, Ministry of Finance, Department of Revenue)

ATTESTED BY


(B.C. RAJAK)
DY. COMMISSIONER OF CUSTOMS, DBK.
M U M B A I.

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