 |
OFFICE OF THE
COMMISSIONER OF CUSTOMS, |
PUBLIC NOTICE NO: 105
/ 2001
Sub: Duty Drawback on Polyester Ties-regarding
* * * * * *
Government of India, Ministry of Finance, Department of Revenue, New
Delhi, Drawback Circular No.12 / 2001 – Customs vide F.No:609/149/2001-TRU,
dated 26.02.2001 is reproduced below for guidance of Importers, Clearing Agents
and Trading Public.
C11/13/2001 AP (PORT) (S. SANKARAVADIVELU)
CUSTOM HOUSE, CHENNAI DY. COMMR. OF CUSTOMS
(APPG.)
DATED: 24 / 05/ 2001
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DRAWBACK CIRCULAR
NO.12/2001-CUS.
F.NO.609/149/2000 – DBK
DATED 26.02.2001
It has
been brought to the notice of the Board that various field formations have been
allowing drawback on the export of Neck Ties including Polyester Ties under SS
Nos.61.01/62.01/62.13/62.061 of the Drawback Table.
2. The issue has been examined in the
Board. It is clarified that Neck Ties are basically clothing accessories, which
are covered by Customs Tariff Heading 62.15. The said Custom Tariff heading
does not find mention any where in the Drawback Table. The reason being that no
data has been received from the Export Promotion Councils for formulating the
All Industry Rate of Drawback for this item. Hence, these products are not
eligible for All Industry Rate of Drawback. The individual exporters,
therefore, should be advised to apply for Brand Rate of drawback or avail
themselves of any other input duty incidence neutralization scheme of the
Government.
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