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OFFICE
OF THE COMMISSIONER OF CUSTOMS, |
Sub: Duty Drawback on Silk Carpets and Synthetic Carpets - Reg.
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Govt. of India, Min. of
Finance, Dept. of Revenue, New Delhi,
Circular No.69/2000-Cus., vide F.No.609/95/2000-DBK, DT.28.8.2000, is
reproduced below for the guidance of
Importers, Clearing Agents and Trading public.
C11/72/2000AP(PORT) (S.SANKARAVADIVELU)
CUSTOM HOUSE, CHENNAI-1. ASST COMMR.
OF CUSTOMS(APPG)
DATED:
26.07.2001
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F.NO.609/95/2000-DBK, DT.28.8.2000
As a part of rationalisation of All Industry Rates of Duty
Drawback, the SS No.57.01 in Drawback Table, 1999-2000 relating to Floor
Coverings, all sorts, has been trifurcated in the Drawback Table 2000-2001,
into woollen Floor Coverings (SS NO.57.01), Silk Floor Coverings (SS No.57.03),
and Synthetic Floor Coverings (SS No.57.04), each having different drawback
rate and drawback cap.
Various field formations and trade organisations have
expressed that such distinct drawback rates for different categories of floor
coverings, entail meticulous examination of the cargo. It has been represented that mere visual
examination is not enough to verify the type of input material used. It
has also been highlighted that considering the dimensions of the export product and also its value, it
is not feasible to draw sample for testing.
It has been mentioned that such peculiar circumstances and detailed
examination to obviate any revenue leakage results in delay of consignments and
drawback claims remain unsettled for long.
It, has, therefore, been requested that some procedure be devised to
remove the difficulties.
The issue has been examined in the Ministry. It is observed that normally there should
not be any difficulty in examination of different kind of carpets. It has, however, been decided that for fool
proof and expeditious examination and speedier disbursal of drawback, the field
formations may constitute Expert Panels.
Such Panels may have textile experts drawn from the Department and from
the Export Promotion Council/Trade. Any
doubtful cases may be referred for resolution to such Expert Panels.
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