Cus Cir No.69/2001 Dt. 26/11/2001
- Document type
- Circular
- Reference no.
- G
- Dated
Admissibility of All Industry Rates of Drawback to Embroidered Ready-made Garments and Quilted Made-ups
Admissibility of All Industry Rates of Drawback to Embroidered Ready-made Garments and Quilted Made-ups-regarding.
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.