Customs - Board's Circulars25.10.2001
DEPB - Admissibility of DEPB benefit to made ups of yarn dyed fabrics.
Document Text
Circular No.57/2001 – Customs Dated: 25th October, 2001 F.No.605/195/97 – DBK Government of India Ministry of Finance Department of Revenue Subject: Admissibility of DEPB benefit to made ups 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. Department of Revenue Circular No.54/99-Customs dated 25.8.99 may, therefore, be treated as withdrawn. 4.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.
Source: Government of India — Customs - Board's Circulars, dated 25.10.2001. Text is machine-extracted for reference; the officially published version prevails. Not legal advice.
HS Codes Referenced
19992001
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