PUBLIC NOTICE NO.48/2001
- Document type
- Other
- Reference no.
- B
- Dated
- Category
- Public Notices w.e.f 01/04/2001
All Industry Rates of Drawback in respect of Ready-made Garments falling under S.S.No.62.02 of the Drawback table- reg.
P.N.NO. 48/2001 Drawback Department IMP 1/2001 New Custom House, EXP 1/2001 Ballard Estate. MUMBAI - 400 038. Date: 3/4/2001
- Sub :
- All Industry Rates of Drawback in respect of Ready-made Garments falling under S.S.No.62.02 of the Drawback table- reg.
Attention o£ all Officers/field formations/trade is invited to Drawback Circular NO.10-2001-Cust.dt.23.02.2001, vide F.NO.609/141/2000 DBK, Govt. of India, Ministry o£ Finance, Deptt. of Revenue, on the above subject.
References were forwarded to the Board seeking clarifications- whether the drawback caps of Rs.65.00 per piece mentioned against s.s.No. 62.01 and of Rs.39/- per piece indicated in s.s.No.62.02 are applicable to a single piece of garments or they are also applicable to sets/ ensembles of garments, such AS Ghagra-Choli, Lehanga-Choli, Suits (coat- Pant), Pant and Shirt, Ladies Suits (Salwar+Kameez) etc.
The issue has been examined and it is informed that the applicability of drawback caps should be decided taking into account the normal commercial practice 0£ marketing, packing & invoicing.
-It should be verified whether the goods like Skirt-Blouse etc. are being sold as one unit of Readymade garments at one price or whether they are sold as individual components, as separate pieces of garments with separate invoices/prices shown separately on the same invoice.
-If the garments are treated as individual components & billed and packed individually, then the drawback cap may be applied to each single piece of garment.
-However, if the garments are in ensembles/sets i.e. as Ghagra Choli, Skirt Blouse etc. and are sold and marketed at one price as single units-then the drawback caps of Rs.65/- and Rs.39.00 would be applicable.
All drawback claims may be decided accordingly.
(S.P.S. PUNDIR)
COMMISSIONER OF CUSTOMS,
DRAWBACK DEPARTMENT,
MUMBAI
F.NO. S/10-192/2001 DBK
ATTESTED BY
(A.K. CHAUDHARY)
DY. COMMISSIONER OF CUSTOMS
DRAWBACK DEPARTMENT
MUMBAI