CBEC Cir No. 94/2000-Cus Dated 28-11-2000

Drawback Circular No.94/2000-Cus dt.28th Nov.2000

Duty Drawback

Sir,
Subject: Duty drawback on All kind of Bags under SS No. 63.09 of the Drawback Table.

Representations have been received from the trade that the field formations are permitting the export of only Sacks and Bags of a kind used for the packing of the goods under SS No. 63.09 of the Drawback Table. This is on the premise that the corresponding Customs Tariff Heading 63.05 covers only such categories of bags. As a result, drawback to various other bags, viz., shopping bags, ladies' hand bags, bags for storage of cloths, shoes, books and similar other bags is being denied for the reason that such bags are appropriately classifiable under Customs Tariff Heading 4202.12, 4202.22, 4202.32 and 4202.92.

2. The matter has been examined in the Board. It may be mentioned that due to oversight only CTH 63.05 has been mentioned against SS No. 63.09. It is clarified that SS No. 63.09 has wide description and covers all kinds of cotton/polyester/rayon bags and cotton storage bags with or without lining/trimming of any textile material. The rate under the said SS No. has been determined after taking into consideration the data for all such items. Drawback claims of the parties may be decided accordingly.

3. Suitable Public Notice for information of the trade and standing orders for guidance of the staff may kindly be issued on the above lines.

4. Receipt of the Circular may please be acknowledged.

Sd/- (S.S. Renjhen)
Joint Secretary to the Govt. of India

Issued by :
Government of India
Ministry of Finance
Department of Revenue, New Delhi

F. No. 609/117/2000-DBK