Customs - Board's Circulars25.08.1999
Drawback - Duty Drawback on Readymade Woolen Garments.
Document Text
Circular No. 55/99-Cus Dated 25/8/1999 F. No. 600/62.01 & 62.09/99 -DBK Government of India Ministry of Finance Department of Revenue, New Delhi Subject: Duty Drawback on Readymade Woolen Garments Some doubts have been raised by the field formations and certain sections of the Trade as regards the applicability of All Industry Rate of Drawback under S.S. No 62.01 of the Woolen Garments not specified in S.S. No. 62.09 ibid. the Drawback Table to The issue has been examined and it is clarified that Sub-Serial number 62.01 of the Drawback Table is not applicable to Woolen Readymade Garments. It is clarified that S.S. No 62.09 is applicable to only Woolen Suits/Trousers/Blazers/Jackets. Therefore, Woolen Garments other than these categories are not covered by any of the S.S. Nos. of Drawback Table and hence the exporters can only claim Brand rate for the same. This may be brought to the notice of all concerned. SD/- (S.P. Srivastava) Joint Secretary to the Govt. of India
Source: Government of India — Customs - Board's Circulars, dated 25.08.1999. Text is machine-extracted for reference; the officially published version prevails. Not legal advice.
HS Codes Referenced
1999
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