Circular

Cus Cir No. 57/2001 Dt. 25/10/2001

Document type: Circular
Reference no.: G
Dated: 26 Apr 2012
Category: CBEC Circulars Issued In The Year-2001

Admissibility of DEPB benefit to made-ups made out of yarn dyed fabrics

Cus Cir No.57/2001 Dt. 25/10/2001

Admissibility of DEPB benefit to made-ups made out of yarn dyed fabrics

Sub:: Admissibility of DEPB benefit to made-ups made out of yarn dyed fabrics - regarding.

Kind attention is invited to Board's Circular No. 54/99 - Cus. dated 25.8.1999 wherein it was clarified that DGFT Policy Circular No. 67(RE-98)/98-99 dated 19.2.99 on the above subject should be ignored for the purpose of granting DEPB benefits to made-ups made out of yarn dyed fabrics falling under DEPB entry Sr. Nos. 69 and 72 of Product Group - Textiles.

2. The issue has been re-examined in the Board and it is felt that DGFT's said Policy Circular to treat made-ups made out of yarn dyed fabrics as processed items is correct.

3. DOR Circular No. 54/99 -Cus. dated 25.8.99 may, therefore, be treated as withdrawn.

4. This may kindly be brought to the notice of trade and field officers.

5. Receipt of this Circular may kindly be acknowledged.

Yours faithfully,
(Alok Jha.)
Under Secretary to the Government of India.

F.No.605/195/97-DBK

Cus Cir No. 57/2001 Dt. 25/10/2001

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