Circular No. 238/72/96-CX It has been represented to the Board that in respect of export of man-made fabrics/ sarees of the description mentioned at Si. No. 5404 and / or 5503 of the current Drawback schedule notified under Customs & Central Excise Duties Drawback Rules, 1995, the exporters are not getting full duty relief only to the extent of duties suffered at yarn stage, whether it is additional duty of customs or it is the Central Excise duties on yarn.
Circular No. 237/71/96-CX I am directed to say that doubts have been expressed regarding excisability and classification of the product “Ready Mix Concrete” a mixture of duty paid cement, sand, course aggregates and a few chemicals in fixed proportions and involving strict qualify control and sample tests as to whether the same is excisable and merits classification under tariff entry 68.07 as opposed to 38.23 of the product under heading NO. 68.07 with benefit of exemption from central excise duty
Some representations have been received wherein exporters have pointed out difficulties in claiming drawback under section 74 of the Customs Act on hangers supplied free of charge by the foreign buyer of ready-made garments and cleared on payment of Customs duties. In such cases the exporters claim All Industry rate of drawback on garments in addition to drawback on hangers under section
