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OFFICE OF THE
COMMISSIONER OF CUSTOMS, |
PUBLIC NOTICE NO. 114
/2001
Sub:
All Industry Rates of Drawback in respect of Ready-made Garments falling under
SS No.62.02 of the Drawback Table regarding.
Government of India, Ministry of Finance, Department of
Revenue, New Delhi, DBK Circular
No.10/2001-Cus vide F.No.609/141/2000-DBK dated 23.02.2001 is reproduced below
for the guidance of the clearing agents, importers and trading staff .
C11/34/2001-AP (PORT)
(HEERA RADHAKRISHNAN)
CUSTOM HOUSE, CHENNAI-1. COMMISSIONER OF CUSTOMS
(PORT)
DATE :11.06.2001
______________________________________________________________________
Sub:
All Industry Rates of Drawback in respect of Ready-made Garments falling under
SS No.62.02 of the Drawback Table regarding.
References have been received from the field formations seeking clarifications whether the drawback caps of Rs.65.00 per piece mentioned against SS No.62.01 and of Rs.39.00 per piece indicated in SS No.62.02 are applicable to a single piece of garment or they are also applicable to sets/ensembles of garments. Such sets/ensembles being Ghagra-Choli. Lehnga-Choli, Suits (coat-pant), pant and shirt, ladies suits (salwar-kameez),etc.
2. The
issue has been examined. The applicability of drawback caps should be decided
taking into account the normal commercial practice of marketing, packing and
invoicing, i.e., whether the goods like Lehnga-Choli. Skirt-Blouse, etc, are
being sold as one unit of ready made garment at one price or these are
individual components and being asked for buyers as separate pieces of garments
and invoices issued separately (or prices shown separately on the same
invoice). If the garments though in sets are treated as individual components
and billed and packed individually then the drawback cap may be applied to each
such single piece of garment. However, where the garment though in ensembles,
viz.Ghagra-Choli, Choli-Lehnga , etc., are sold and marketed at one price as
single unit of garment, drawback caps of Rs.65.00 and Rs.39.00 would be
applicable to complete sets/ensembles.
3. All past cases may be reviewed in the light of above and
recoveries may kindly be effected wherever necessary.
// ATTESTED//
(S. SANKARAVADIVELU)
DY. COMMISSIONER OF CUSTOMS (APPG)
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